Input tax credit on demo vehicles clarified for authorised dealers using them to promote further supply of similar motor vehicles. Input tax credit on demo vehicles used by authorised dealers as showroom demonstrators is not blocked where the vehicles are used for further supply of similar motor vehicles, including promotion of sales through trial runs and product demonstrations. The restriction does not apply where the vehicles are used for unrelated purposes or where the dealer only provides marketing or facilitation services without making the supply on its own account. Capitalisation of demo vehicles in the books does not, by itself, affect credit entitlement if the vehicles are used in the course or furtherance of business, though depreciation on the tax component and later sale of capitalised vehicles remain subject to the Act.