A semiconductor structure includes: a buried power rail disposed between a first fin structure and a second fin structure on a substrate extending in a first direction in a horizontal plane, the first fin structure located in a first cell, the second fin structure located in a second cell abutting the first cell at a boundary line extending in the first direction, the buried power rail providing a first voltage; and a metal one (M1) metal track disposed in a M1 layer extending in a second direction in the horizontal plane. At an intersection of the buried power rail and the M1 metal track, the semiconductor structure further includes an electrically conductive path to provide the first voltage to the M1 metal track, the electrically conductive path having a first metal zero (M0) metal track extending in the first direction over the boundary line.