ITC on Capital Goods

What is your principal business as vehicle ITC is restrict under 17(5)

EXCEPT when they are used––

(i) for making the following taxable supplies, namely:—
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles
or conveyances;
(ii) for transportation of goods;
43 of 1961.

So if u fall under above list, thus u can take ITC

further supply of goods