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

[YAGAY andSUN]

INPUT TAX CREDIT
ITC allowable on raw material, machinry repairs (spares) & safety items,Plant and Machinery
(electrical goods) - Decisions of Vasuki Carborandum 1978 (11) TMI 138 - GUJARAT HIGH COURT - Vadilal Dairy 2004 (12) TMI 652 - GUJARAT HIGH COURT
(Guj.) - Ami pigments 2010 (2) TMI 1068 - GAUHATI HIGH COURT and provisions discussed in detail.

IN THE GUJARAT VALUE ADDED TAX TRIBUNAL AT AHMEDABAD.
Before: Hon. Mr. Justice K.A. Puj, President
Shri Y.P. Bhatt, Member
Shri N.A. Acharya, Member
SECOND APPEAL NO. 155 OF 2012
M/S. ESSAR STEEL LTD ................................ Appellant
v/s
THE STATE OF GUJARAT ......................... Respondent
Appearance
Shri Nayan Sheth, the learned Advocate for the Appellant
Shri R.S. Parmar, the learned Govt. Agent for the Respondent
Date: 05/06/2013

AI Summary

Input tax credit on safety equipment recognized where treated as plant or raw material, per cited decisions. Input tax credit is identified as allowable on raw materials, machinery repairs (spares), safety items, and plant and machinery (electrical goods), with cited decisions Vasuki Carborandum 1978, Vadilal Dairy 2004, and Ami Pigments 2010 supporting this proposition; a Gujarat VAT Tribunal second appeal (M/s. Essar Steel Ltd. v. State) is noted as a related contested proceeding.