Case of Apar Industries Ltd, AAR Gujarat Ruling Dated 8th May 2026. AAR held that Input Tax Credit (ITC) is available on the construction of specialized CCV Towers used in cable manufacturing, treating such structures as ‘plant and machinery’ under the GST law. It ruled that the restriction under Section 17(5)(d) of the CGST Act would not apply where structure itself forms an integral part of manufacturing process.