Input credit on oil, nitrogen gas or lubricants

Yes you can claim ITC as they are used in the course of or furtherance of business by virtue of Section 16(1) of the CGST Act 2017.

Conditions for availing ITC. 1. Taxpayer should be in a position of tax invoice or any other tax paying document.2.Tax payer has received the goods or servi ces or both.3.Tax charged in respect of such supply g has been actually paid to the Government, either in cash or through utilisation of input credit.4.Taxpayer has furnished Monthly return.GSTR3B.