Can we take vat input credit on purchase of safety shoes?

we cannot take ITC Credit on Safety shoes because it is the naure of revenue expenditure of the company, who is buys for giving to factory employees, and labours which wil be treated. incase of shoe dealers he can claim itc if the safety shoes are not exempted, this will be vary state to state as per their own vat provisions.

with regards

p.r.ganesh