Input vat credit

QUESTION : WE PURCHASED NEEDLE FROM THE SUPPLIER FOR MANUFACTURING PURPOSE. SUPPLIER PUT VAT 5% ON THIS. THIS INPUT VAT AMOUNT SHOULD BE CONSIDERED A INPUT TAX CREDIT. OR NOT ALLOWED TO INPUT CREDIT IN TNVAT ACT? AND ALSO PLEASE CLARIFY WE PURCHASED MACHINERIES FOR MANUFACTURING PURPOSE. SUPPLIER PUT VAT 5% ON THIS. I TAKE THAT AMOUNT AS A INPUT CREDIT OR NOT? IF NOT IS WHY?