VAT claim for Fixed Asset Items

For Fixed Items and expense items we currently do not create Item Codes in Item Masters . Users enter the PR / PO  just by providing a description and Category.

with India localization ,is it mandatory to define the item and define the VAT/EXCISE Item Classification in order to Claim the VAT  for capital items ?

Is there a way to continue the current process of not creating item code and also utilize the VAT claim functionality ?

Please suggest.