Furniture Purchased and Delivered to Employee

A company purchased 10 chairs and tables for employees working from home, with invoices showing the company as 'Bill To' and employee addresses as 'Shipped To'. The discussion revolves around whether Input Tax Credit (ITC) can be claimed in this scenario. Initial opinions suggest ITC may not be available as the goods are not used for business purposes and are shipped to employees' homes, not company premises. There's also a debate about booking them as assets and claiming depreciation, which also seems unlikely given the circumstances and the fact that the furniture isn't returned to the company.