This may be tricky. Please note ITC can be said to be ineligible. Please refer details of Advance Ruling (Andhra Pradesh) in the matters of Maruti Ispat & Energy Private Limited - No ITC on civil structures used as structural support for plant & machinery.
Please note, AAR is not binding on other assessees other than the person who has applied for the same and his jurisdictional officer.
Also, to refer section 17(5)(c) & (d)
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