26 August 2010
Regarding cement and steels under construction, there is Contradictory decisions in several cases
According to me, Input cannot be claimed Ref:UOI vs Hindustan zinc ltd(2007)218 ELT 503 Raj HC DB- held Even cement used in machinery foundation is not eligible for Input CENVAT
26 August 2010
W.e.f. 7-7-2009, it has been specifically provided that "inputs" shall not include cement, channels, bars & other items used for construction of factory shed, building or laying of foundation or making structures to support CG
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