2008 (5) TMI 134

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..... han Swaroop Chaudhari, JJ. Shri Dinesh Mehta, for the petitioner. Shri V.K. Mathur, for the Respondent. [Order]. - Heard learned counsel for the parties. 2. The controversy involved in the present case is squarely covered by decision of this Court in the case of the assessee itself being D.B. Central Excise Appeal No.75/2006 " Union of India Vs. Hindustan Zinc Ltd. " decided o .....

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..... judgments were considered, and it was found that the real question, which was required to be considered is whether the cement, which is used as building construction material, is eligible for Cenvat credit under Rule 2(g) of the Rules, and it was found to be not so eligible. Thus, we are not inclined to accept the distinction sought to be drawn. 4. Accordingly, for the same reasons, this appe .....

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