Refund inverted duty structure to traders....

Sir,
cememt rate of tax - 28%
iron rate of tax - 18%.

if i enter into a contract with my supplier to supply both cement and iron combinely for a single price (i.e mixed supply ) then my input rate will be 28% for both cement and iron. And after that if i sold iron individually, it would attract 18%.

And i can say that, i satisfied the definition of input also,

Because in says
" input means any goods otherthan capital goods used or intended to be used in the course of business or furtherence of business...."

In this case also, i purchased goods at higher rate and they are not capital good and i am using those for my business....

And if the intention of legislature is just to grant refund under 54(3)(ii) only to manufacturer, they would have included the word manufacturer any where under section 54(3)(ii) as explanation or something....

So, pls clarify on this issue sir.......

Thanking u in advance...