I am going to run a crusher so i have bought machinery items [ Capital Goods , Manufacturing ] which cost around 2 crores and GST 18% - 3600000 can i avail the full ITC Rs. 3600000 in GSTR - 3B for capital; goods or not and purchase some steels and pipes for fitting the machinery can i avail that also in my ITC and going to sale only Blue Metal & Dust which tax ony 5% only