https://www.taxtmi.com/caselaws?id=293176 Pre-engineered warehouse structures with foundation, concrete base and permanent annexation were treated as immovable property because their erection showed sufficient attachment to the earth and enduring business use, even though they were prefabricated and capable of dismantling. Input tax credit was denied because the procurement was for construction of immovable property on own account, bringing the blocked-credit restriction into play. Recording the items as plant and machinery did not override the statutory bar. en-us Tue, 18 Jun 2019 00:00:00 +0530 Sat, 08 Mar 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293176 Pre-engineered warehouse structures with foundation, concrete base and permanent annexation were treated as immovable property because their erection showed sufficient attachment to the earth and enduring business use, even though they were prefabricated and capable of dismantling. Input tax credit was denied because the procurement was for construction of immovable property on own account, bringing the blocked-credit restriction into play. Recording the items as plant and machinery did not override the statutory bar. Case-Laws GST Tue, 18 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293176