GST AAR Allows ITC on Inputs & Services Used for Setting Up CCV Tower for Cable Manufacturing

In re Apar Industries Ltd (GST AAR Gujrat) In the matter of In re Apar Industries Ltd., the Gujarat Authority for Advance Ruling examined whether input tax credit (ITC) could be availed on inputs and input services used for setting up a Continuous Catenary Vulcanization (CCV) Tower used in the manufacture of high-voltage cross-linked polyethylene (XLPE) insulated electrical cables. The applicant, engaged in manufacturing conductors, cable solutions, telecom solutions, specialty oils, and lubricants, was establishing a new factory in Vapi, Gujarat. The facility included a conductor manufacturin...