Input tax credit

Input tax credit can be taken on those goods which are being used in manufacturing activity or a part of raw material.

In case of capital goods if capital goods are being used in office premises then input tax credit will not be available.

If capital goods are being used in factory area then input tax credit will be avaible accordingly.

on the above you can not take input tax credit.

input tax credit is available only on goods whether of capital nature or not but the same should be directly used for the manufacture of goods