Input tax credit

Whether gst input can be taken on lifts and generators installed in office????

Let us suppose Mr.A started tiles business , constructed office building on which input cannot be taken as per  sec 17(5)(d). In that clause, word  other than plant and machinery is mentioned and in point 6 plant and machinery definition is given so, my query is whether inputs can be taken on lift or generators or air conditioners installed?? please clarify me