11 February 2022
Purlin Used in factory Building to protect from heat to employee whether input can be allowed on purchase and used in Factory Building.,
12 February 2022
If the expense is of capital nature then ITC will not be allowed. But prima facie it seems that it is of revenue nature since the capacity of building is not getting increased therefore ITC will be available. There can be more aspects to look but the ultimate reason is that if is is to be capitalised then ITC is nt available otherwise it is available.