Yes you can take ITC when used for business purpose. As per Section 2(19) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term 'capital goods' means goods, the value of which is capitalized in the books of accounts of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business.
For taking ITC., following should also be satisfied
1. Gst registration should be regular type 2. Invoice bill should bears the company name & Gstin 3. Gst bill should be of B2B
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