Eligible for ITC on capital goods like wires/cables for electricity transmission from power station to factory premises, not fixed to earth.
Case-Laws
GST
Applicant eligible to avail Input Tax Credit (ITC) on capital goods like wires/cables, electrical equipment used for transmission of electricity from power station to factory premises, installed outside factory as per rules/policy. Conditions u/s 16 fulfilled. Not hit by Section 17(5)(c) and (d) as goods not fixed to earth, can be rem
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