Plant and machinery ITC: movable apparatus used for outward supplies qualifies for credit; land, buildings and towers excluded. Availability of input tax credit applies to plant and machinery used for making outward supplies; movable plant and machinery qualify without restriction, and ITC is allowed for goods and services used in constructing plant and machinery even when immovable. 'Plant and machinery' means apparatus, equipment and machinery fixed to earth by foundation or structural support used for outward supply, and includes such foundations and supports but excludes land, buildings and other civil structures, telecommunication towers, and pipelines laid outside the factory premises.