ITC Allowed on Power Transmission Equipment Installed Outside Factory: AAR Gujarat

In re Alleima India Pvt. Limited (AAR Gujarat)

M/s Alleima India Pvt. Limited, registered under GST, operates industrial plants in Mehsana, Gujarat, and Hosur, Tamil Nadu. The company expanded its Mehsana plant, requiring an enhanced power load of 4500 KVA at 66KV. For this purpose, Alleima approached the Gujarat Energy Transmission Corporation (GETCO) to establish a new high-tension power connection. GETCO offered two options: (a) direct execution through its vendors, or (b) supervised installation by the applicant. Alleima chose the latter, undertak

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