eligible component
(1) Eligible component (A) In general The term “eligible component” means— (i) any solar energy component, (ii) any wind energy component, (iii) any inverter described in subparagraphs (B) through (G) of paragraph (2), (iv) any qualifying battery component, and (v) any applicable critical mineral. (B) Application with other credits The term “eligible component” shall not include any property which is produced at a facility if the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under section 48C after the date of the enactment of this section.