TaxTMI 
TaxTMI 
2011 (7) TMI 883
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....spondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The referral bench has referred the following question of law to the Larger Bench. Can cement be considered as capital goods for the purpose of Cenvat credit when it is used for foundation/supporting structure for machinery in the light of erstwhile Central Excise Rules, 1944/Cenvat Credit Rules, 2002/2004? 3.&ems....
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....peal No. 75/2006 (Union of India v. M/s. Hindustan Zinc Ltd.), we have held that cement being a building material used for the purpose of building construction cannot be said to be an input used for manufacturing of final product and that no Cenvat Credit is available so far as cement is concerned. It is submitted by learned Counsel Mr. Mehta that cement plays an important role in connection with ....
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..... cement also cannot be considered as inputs as per the definition of Explanation II of Rule 2(g) of the Rules, 2002. In D.B. Central Excise Appeal No. 75/2006, we have taken a view that no Cenvat Credit is available so far as the cement is concerned. In our view, the foundation made of cement does not fall under the category of capital goods as per the definition clause and since the cement was u....