Landfilling Pit Deemed Civil Structure, Ineligible for Input Tax Credit as Plant and Machinery Under Tax Law.

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....Input Tax Credit (ITC) - we do not agree with the applicant’s view that the land filling pit falls under plant and machinery. However, the discussion would be incomplete without deciding the question of Civil Structure, i.e. whether the land filling pit is a civil structure or not. - The Landfilling pit is not a plant and machinery but a civil structure. - AAR....