Querry: The dealer is registered under MVAT Act 2002 with effect from 30/04/2007 and claimed set VAT set off on local purchase of capital goods i.e. Plant & Machinery and Electrical installation etc for its textiles manufacturing unit situated in Maharashtra at Bhiwandi, for making tax free goods, as the first year of the registration i.e. 2007-08 the turnover of dealer in Maharashtra State is nil and the dealer actual production was commenced in the next financial year 2008-09, whether he can claim full VAT Tax set off on capital goods in the year of purchase 2007-08 even the dealer having no taxable turnover of Rs. 99 crores for the another unit in the state of Gujrat at Umergaon in the same year. Is there are any reduction on set off?