As per explanation to Rule 2(k) defining the term Input, the term input shall include all goods used for manufacture of capital goods in the factory of production except cement, Steel, TMT Bars, CTD and Angles used in construction of factory building, shed or foundation for capital goods or any structure to support capital goods.
Does it mean that CENVAT is available on cement or TMT used in construction of capital goods as such. for e.g., cement used in rotary kiln construction or construction of pollution control equipment? Since the cement is used to build capital goods as such and not just to support capital goods
CAclubindia
