Eligible for ITC on capital goods like wires/cables for electricity transmission from power station to factory premises, not fixed to earth.

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....Applicant eligible to avail Input Tax Credit (ITC) on capital goods like wires/cables, electrical equipment used for transmission of electricity from power station to factory premises, installed outside factory as per rules/policy. Conditions u/s 16 fulfilled. Not hit by Section 17(5)(c) and (d) as goods not fixed to earth, can be removed for maintenance. Transfer of service line to GETCO at zero value under agreement does not bar ITC availment, but applicant liable u/s 18(6) in such situations. Applicant eligible for ITC on specified capital goods used for electricity transmission from DISCOM to factory premises.....