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2011 (7) TMI 883 - AT - Central ExciseCan 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 - Rajasthan High Court in the case of Union of India v. Hindustan Zinc Ltd. (2008 -TMI - 33137 - RAJASTHAN HIGH COURT) wherein it was held that the cement is used in the construction of foundation and it cannot be said to be eligible capital goods - Decided against the assessee
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