Section 13(1)(b) in Uttar Pradesh Value Added Tax Act, 2008
(b)Input tax credit of full amount of input tax shall be allowed to every dealer, liable to pay tax, in respect of capital goods purchased on or after the date on which dealer becomes liable for payment of tax under this Act, if such goods are to be used in,-(i)manufacture of any taxable goods except non-vat goods and where such manufactured goods is,-