Clarification on input credit

Not allowed as blocked credit s*x 17(5)

sir,
can you please explain the same

As per section 17(5)
a) motor vehicles and other conveyances except when they are used––

(i) for making the following taxable supplies, namely:—(A) further supply of such vehicles or conveyances ; or(B) transportation of passengers; or(C) imparting training on driving, flying, navigating such vehicles or conveyances;(ii) for transportation of goods;

Hence if vehicle is used other then above specified ITC cannot be claim