DRC 01 for Ineligible Credit - Goods and Services Tax - GST

Hello Experts, ITC on Motor vehicle is not claimed in GSTR-3B . Department issued DRC-01 on the basis that ineligible credit is not shown in GSTR-3B nor in GSTR-9 . Is it valid to issue DRC-01 even for the ITC which is never claimed? Kindly provide guidance on above matter Thanks and Regards Raghav