https://www.taxtmi.com/forum/issue?id=111306 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. en-us Tue, 03 Jan 2017 10:54:57 +0530 Thu, 23 Jan 2025 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111306 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. Discussion-Forum VAT / Sales Tax Tue, 03 Jan 2017 10:54:57 +0530 https://www.taxtmi.com/forum/issue?id=111306