Excise duty on cement and cenvat credit

Cement can be treated as an input under definition 2(k) of the Cenvat Credit rules 2004 so Cenvat Credit can be claimed against the Excise duty paid on cement. However where the cement is used for any capital asset or construction of building or laying of any foundation it cannot be treated as an input and  cenvat cresit cannot be claimed. In short cement should be used for the production of dutibale goods.The prevalent Excise duty is 12.36%.