Eligibility of ITC for Ground Mounted solar panels

What would be the eligibility of the input tax credit for the ground mounted solar panels plant? According to the AAR of Varachha Co-Op. Bank Ltd, the roof top solar plant is not permanently fastened to building and thus, it qualifies as a plant and machinery and is not an immovable property; therefore, it is not covered under blocked credit as mentioned in Section 17 and taxpayer is eligible for ITC on installation of the roof solar plant, would this same be applicable to the ground mounted solar panels plant too??

The Varachha Co Op Bank Ltd ., In re