Doubt regarding TRANS-1 & ITC

We have 42 vehicles as closing stock as on 30-06-2017. In this we have sold 40 vehicles and two vehicles in remaining stock. Can I avail that 42 vehicles excise duty as input credit or 40 vehicles excise duty. And in this 40 vehicles only 10 vehicles sold below sale price and 30 vehicles sold as per price list. Request to please suggest to me regarding availment of input credit.