Input on Iron Racks made in Godown

This discussion addresses whether input tax credit (ITC) can be claimed for custom-made iron racks constructed in a godown using metal pipes and angles. The consensus is that if these racks are used for business purposes, specifically for storing furniture for pan-India distribution, then ITC is eligible. The racks are described as large, bolted to the ground, welded for length, and capable of being dismantled with labour.