AAR Rules ITC Ineligible for Immovable Property; Transformers and RMUs Qualify as Plant and Machinery.

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....Input tax Credit - capital goods - The infrastructure is used for making outward supply of services; that the transformers, Network Grid, Cables etc. shall qualify as an equipment/apparatus/machinery which has been fixed to earth by structural support; that various infrastructure created by the applicant is for a particular purpose or function; that the said infrastructure is deployed for provisioning of infrastructure support services and is ultimately used for distribution of electricity; that equipment such as Transformer, RMU etc., shall qualify as plant and machinery - the immovable property created by the applicant does not fall under the category of plant and machinery""- Not eligible of ITC - AAR....