https://www.taxtmi.com/caselaws?id=33137 Cement used as building or construction material for laying a foundation and erecting plant and machinery was held not to qualify as an input for Cenvat credit under Rule 2(g) of the Cenvat Credit Rules, 2002. The court treated the dispute as governed by its earlier decision in the assessee's own case and found that any distinction between cement used for roof safety and cement used for foundation was immaterial. Applying that settled view, the credit claim was rejected and the appeal failed. en-us Tue, 20 May 2008 00:00:00 +0530 Fri, 24 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33137 Cement used as building or construction material for laying a foundation and erecting plant and machinery was held not to qualify as an input for Cenvat credit under Rule 2(g) of the Cenvat Credit Rules, 2002. The court treated the dispute as governed by its earlier decision in the assessee's own case and found that any distinction between cement used for roof safety and cement used for foundation was immaterial. Applying that settled view, the credit claim was rejected and the appeal failed. Case-Laws Central Excise Tue, 20 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33137