2008 (5) TMI 134 - HC - Central Excise

Cement used for constructing foundation for erecting plant and machinery not eligible for Cenvat credit under Rule 2(g) of Cenvat Credit Rules - credit not allowable assessee s appeal dismissed

Summary

The High Court of Rajasthan dismissed the appeal based on a previous decision that cement used for construction purposes is not eligible for Cenvat credit under Rule 2(g) of the Rules of 2002. The distinction between different construction uses was deemed irrelevant.