Eligible for input credit on 2 or 4 wheelers

Input credit on inputs and capital goods are available only if they are purchased for the use in the course of or for the furtherence of business.   So if you are purchasign  two wheeler for use in  the course of  or furhternace of business only the question of availing input credit arisies.  However section 17(5)  of the CGST Act 2017 blocks the input credit on Motor Vehilces  except for specified cases.  Hence as such the question of taking input credit on purchase of two wheelers does not arise.