2 nd 50% credit

Yes u can take credit any time.....

you can take credit any time  till you hold such assets but once such assets is sold or discarded no credit 

as per cenvat credit rules u can take 50% credit in first year and remaining 50% in any subsequent year provided the asset in ur possession they are some exemptions also there

Dear All

if that capital goods raise the export invoice and paymnet received through bank for accountanting purpose only. capital goods in our factory only and this capital goods used for manufactring of export items only. 

we are eligable for ramaing 50% cenvat credit or not