Case laws on input tax credit on safety equipments

[KALYAN MANYAM]

Sir,

you have previously mentioned that there are many judgements where is input tax credit on the safety equipments is considered .can you please help me out with some case laws.thanks in advance

AI Summary

Input Tax Credit Permitted on Safety Equipment and Machinery Repairs, Citing Key High Court Decisions and VAT Tribunal Case A user inquired about case laws concerning input tax credit on safety equipment. A respondent provided information, mentioning that input tax credit is allowable on raw materials, machinery repairs, safety items, and plant and machinery, citing decisions from the Gujarat and Gauhati High Courts. Specific cases referenced include Vasuki Carborandum, Vadilal Dairy, and Ami Pigments. Additionally, a related case, Essar Steel Ltd. v. State of Gujarat, was discussed in the Gujarat Value Added Tax Tribunal, with appearances by legal representatives for both the appellant and the respondent.