Input tax credit

XYZ provides free cofee machine with condition that premix of coffee will be purchased from them only. So basically he provides machine free of cost. But machine is assets of XYZ only. Means if his customer does not want to buy coffee powder from XYZ then they have to return that machine to XYZ and XYZ will give that machine to other client to sale his Coffee powder. Main product of XYZ is coffee powder and not that machine.

Question : Whether he is elligable for input credit on that machine?