TaxTMI 
TaxTMI 
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
Case laws on input tax credit on safety equipments
03 Jan 2017 
1 Reply 
1495 Views Asked by
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. (AI Summary)
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. (AI Summary)