2008 (5) TMI 271 - HC - Central Excise

Credit - Cement used for constructing foundation for erecting plant and machinery in case of Union of India Zinc Ltd., it has been held that cement, which is used as building construction material, is not eligible for Cenvat credit under Rule 2 (g) of the Rules following that case it is held that cement used for constructing foundation for erecting plant and machinery, is also not eligible for Credit appeal dismissed

Summary

The High Court of Rajasthan dismissed the appeal as the use of cement for constructing foundation for plant and machinery does not qualify for Cenvat credit under Rule 2(g) of the Rules of 2002, based on a previous judgment. The distinction made by the appellant was deemed irrelevant.