Apar Industries Ltd ., In re
Date: May 7, 2026
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Sushma Vora, Vishal Malani
Subject Matter
ITC Available for Continuous Catenary Vulcanization Tower as Plant and Machinery
Summary
The Authority for Advance Ruling has allowed Input Tax Credit (ITC) on inputs and input services used for setting up a Continuous Catenary Vulcanization (CCV) tower. The ruling found that the CCV tower qualifies as 'plant and machinery', including it…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Apar Industries Ltd., Survey No.114-116, 121, 228, Khatalwada- Tumb road, Khatalwada, Valsad, Gujarat-396120 [for short — applicant’ J, is registered under GST and their GSTIN is 24AAACG1840M3ZP. 2. The applicant is engaged in manufacturing and supplying conductors, cable solutions, telecom solutions, Speciality oils, lubricants…