Case of AC CGST & CE vs Elixir Industries, AAAR Gujarat Ruling Dated 22nd September 2025. AAAR held that Input Tax Credit (ITC) is admissible on capital goods such as wires, cables, and electrical equipment used for power transmission from the grid to the factory, even if installed outside factory premises and subsequently transferred to Gujarat Energy Transmission Corporation Ltd. (GETCO) for maintenance, provided the conditions under Section 16 of the CGST Act, 2017 are met. It upheld the prior Advance Ruling allowing ITC to the Respondent.