Input tax credit on demo vehicles permitted when used to promote further vehicle sales, subject to capitalization and reversal rules. Demo vehicles used by authorised dealers to facilitate trial runs and demonstrate features promote sale of similar motor vehicles and thus qualify as used for the further supply of such motor vehicles, so ITC is not blocked under clause (a) of section 17(5) of the UPGST Act; vehicles used for other purposes or where the dealer is merely an agent do not qualify. Capitalisation does not preclude ITC as such demo vehicles qualify as capital goods, but ITC is subject to section 16(3) disallowance where depreciation on the tax component is claimed and to adjustment on subsequent sale under section 18(6) read with rule 44(6).