Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restrictions

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....Cross country pipeline qualifies as immovable property under the doctrine of fixtures: items attached to or embedded in the earth intended for permanent beneficial enjoyment become part of the land, so works contract services for construction of such pipeline do not attract input tax credit. The pipeline, being laid outside factory premises and serving transport of gas from processing terminals, does not form part of plant and machinery because it lacks the requisite machinery element and is not fixed by foundation or structural support; consequence: goods and services for construction and laying of the pipeline are excluded from ITC under the statutory restrictions.....