TAX ADVISOR & CONSULTANT AT G.S.T SUVIDH
1372 Points
Joined June 2012
No bar on taking ITC on those items. Previously VAT disallows CENVAT credit of VAT paid on electrical items. Indeed, those items are not listed in Blocked credit items. So as long as all conditions for availing ITC as per Chapter V of CGST rules complied, you can avail of input tax credit.