2008 (5) TMI 271

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..... hat case it is held that cement used for constructing foundation for erecting plant and machinery, is also not eligible for Credit – appeal dismissed - 66 of 2006 - - - Dated:- 20-5-2008 - N.P. Gupta and Kishan 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 .....

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..... it under Rule 2(g) of the Rules of 2002, and in that case, the judgment of Hon'ble the Supreme Court in J.K. Cotton Spinning and Weaving Mills Co. Ltd. v. Sales Tax Officer [1997 (91) E.L.T. 34 (S.C.)] so also few other 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, .....

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