Item to be able to avail input tax credit

We have a registered milling unit in odisha..We get flour and bran from milling wheat and pack the flour in small packets using packing materials. I pay input tax on wheat and packing material and get output tax on flour .Bran is a tax exempt item My question is

1.Will I be able to receive Input Tax Credit on packing materials as they are used to pack and sell taxable item i.e. flour

2. Will I be able to get complete input tax credit on wheat as we with flour(Taxable) also sell bran, which is a tax free item

Regards