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TMI Blog2013 (10) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Cenvat Credit on cement, used as construction/building material in the mines. In brief, the relevant background aspects of the matter are that the respondent -assessee is engaged in manufacture of lead, zinc and other metal concentrates. The respondent-assessee had availed Cenvat Credit to the tune of Rs.36,80,224/- on the inputs namely, cement, explosive, lubricant oil and grease used in mining area treating them as inputs under Rule 2(g) of the erstwhile Cenvat Credit Rules, 2002 ('the Rules of 2002'). It had been the case of the department that ordinary portland cement had been used by the respondent for the purpose of filling the gapes in the form of cut and fill for excavation of ores; and obviously, cement had been used as a cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c and core aspects related with the question above-referred have been considered and decided in favour of the Revenue in several decisions rendered by this Court including the one in D.B. Central Excise Appeal No. 75/2006 : Union of India Vs. Hindustan Zinc Limited & Anr. and another in D.B. Central Excise Appeal No. 59/2006 : Union of India Vs. Hindustan Zinc Limited, decided on 09.08.2007. In the judgment dated 09.08.2007, this Court has specifically 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 hence, no Cenvat Credit is available so far the cement is concerned. This Court has specifically held that the foundation made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat Credit Rules, 2002. The item in question i.e. 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 used in the construction of foundation, it cannot be said to be eligible capital goods in terms of Rule 2(b) of the Cenvat Credit Rules, 2002 and the cement cannot be said to be inputs in terms of Explanation II of Rule 2(g) of the Rules, 2002. Considering the aforesaid aspect of the matter, in ou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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