INPUT TAX REBATE

We all know that the

• VAT paid on goods consumed in a process of manufacturing is elegible for Input Tax rebate (ITR)
  
• Similarly in case of trading concern also all goods purchased including capital goods are eligible for ITR

Now my question is "whether the VAT tax paid  on goods consumed in a process which does not amount to manufacture is elegible for Input Tax rebate (ITR) or not?

Regards