agriculture machineries inputs

No , cant take refund , instead , take the input for the same & has to reverse on montly basis for 5 years , plz go through below formula

1. Calculate monthly credit - ITC ÷ 60, say X

2. Calculate ITC attributable to exempt supply - X x Exempt Supply ÷ Total Supply for the month

3. Reverse the same for every month

4. Pay interest as well 😂

Check rule 43(c)

Or

can Ineligible the input of Machinery purchased ( but not advisable to do so)