Input tax credit entitlement affirmed where Ex Works goods handed to transporter permit claim upon deemed receipt. ITC is permissible when goods under an Ex Works contract are handed over to a transporter at the supplier's premises because the recipient is deemed to have received the goods under the Explanation to clause (b) of sub section (2) of section 16, allowing the recipient to claim credit upon such handing over, subject to other eligibility conditions including use in the course or furtherance of business and disallowance where goods are diverted for non business purposes or lost/destroyed/gifted thereafter.