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Input credit in ap

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(Querist)
21 August 2013 we are mfrs in andhra pradesh, can we take input vat credit on following items purchased:
1. Hand tools
2. Packing materials
3. Prining & Stationeries
4. Safety consumables for employees

Thank you
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RENGARAJ R.K

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RENGARAJ R.K (Expert)
21 August 2013 Item 1&2 will be covered for input tax credit as they are used in the process of manufacture and 3&4 is not.

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