Excise benefit on Factory shed & part of cement machinery

This query is : Resolved

sudip (Querist)
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07 April 2009 Dear Sirs,
We are under construction of a new excisable manufacturing unit( Cement plant). During construction period we are using TOR Steel for RCC work
And using STEEL PLATES, ANGLE, CHANNEL, BEAMS etc for factory shed & for fitting up of cement machinery.
Can we availed CENVAT benefit on TOR STEEL, STEEL PLATES, ANGELS, CHANNELS etc and I got a reaply from your expert i.e. Excise Paid on all above items are of Capital nature becoz used for capital Asset, you are able to take CENVATE Creidit on above in 2 instalment
i-e 50% in current year and remaining in next year

sir my quarry is that
1) The above steel item (major item) come under tarrief heading 72 and we utilised it for making factory shed for storage of raw material.
2)few above item we utilised for installation of machine & come under tarrief heading 72

So how i shall take the excise benifit because part of invoice is used for shed & part for other.

kindly give me case laws referance or any act or rule explanation.

Thanks for early reaply & pls. provide me the further information with reference.

Thanks & regards,
Sudip