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2008 (5) TMI 271 - HC - Central ExciseCredit - 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
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