TaxTMI 
TaxTMI 
2018 (9) TMI 241
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....see was entitled to Input Tax Credit on the purchases of Electrical Goods like 3150 KVA Transformer, High Tension Cable supply and erection, Low Tension cable supply and erection, UPS and UPS Electrical, Civil and Erection under Schedule 5 to the Act r/w Section 11 of the Act. 3. The Authority in its impugned order dated 23.02.2016 held against the Assessee that the Asses see was not entitled to the Input Tax Credit on these items, as they were not used for manufacture or sale of goods. The relevant portion of the order of the said Authority is quote d below for ready reference: "3. Sri. G. Praveen Kumar, CA and PA holder has appeared before this authority and was heard. The application and connected documents have been examined and follo....
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....ppliances including air conditioners, air coolers, telephones, fax machines, duplicating machines, photocopiers and scanners, parts and accessories thereof, other than those for use in the manufacture, processing, packing or storing of goods for sale and those for use in computing, issuing tax invoice or sale bills, security and storing information" (3) In the instant case, the applicant has purchased electrical goods which are not directly used for manufacture or sale , whereas the said purchases are used for setting up his new BESCOM connection for power supply. In view of this, as restricted under the aforesaid provisions, the applicant is not entitled to avail input tax credit benefits on such purchases. 4. In view of the above, thi....
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.... or (ii) manufacture or any other process of other goods for sale." 29. Further, Fifth Schedule and more particularly, items specified at Sl. No.3 showing description of the goods reads as under: "3. All electrical or electronic goods and appliances including air conditioners, air coolers, telephones, fax machines, duplicating machines, photocopiers and scanners, parts and accessories thereof, other than those for use in the manufacture, processing, packing or storing of goods for sale and those for use in computing, issuing tax invoice or sale bills, security and storing information." 30. If the aforesaid provisions of the Act and the items specified of goods are considered, all electrical and electronic goods including air condit....