Elixir Industries Private Limited ., In re
Date: July 1, 2024
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Amit Mishra, Milind Kavatkar
Subject Matter
ITC available on wires/cables & equipment for electricity transmission
Summary
The applicant seeks a ruling on the eligibility of Input Tax Credit (ITC) for capital goods, specifically regarding cables and equipment used for the installation of a 66 KV feeder bay at a sub-station of GETCO. The goods were purchased and capitaliz…
M/s Elixir Industries Private Limited, Plot No. 101, GIDC Palej Industrial Estate, Palej, Bharuch, Gujarat- 392 220 (for short “applicant”) is engaged in the manufacture of various products falling under chapter 56 of the Customs Tariff Act, 1975. The applicant is registered with the GST Department & their GSTIN No. is 24AAGCE70331ZV. 2. The applicant is an 100% EOU who has been be…