ambiguity in reversal of ITC of capital goods

case 1.
CALCULATION of Input Tax Credit Reversal when Capital Goods Used In supply of both exempted supply & taxable supply

Te= Tm× exempted sale ÷ total turnover
Tm= ITC of capital goods ÷ 60
Revere value of Te in GSTr 2 , table 11

in case 2
Case where Capital Goods were used for exempted supply but later on in Taxable supply also

Mr Avinash bought a Capital Good intended to be used for effecting exempt supplies only, for Rs 1,00,000/- paying Rs 18,000 as input tax on 01/04/2017 and now on 15/11/2018, he wishes to use the capital good commonly for taxable and exempt supplies.

Now the eligible common input tax credit will be calculated as follows:

= Input Tax – 5% of Input tax for every quarter or part thereof
= 18,000 – 5% of 18000 * 3 quarters
Or 15% of 18000/- (5%each qtr x 3 qtrs used as Exempted)
= 18,000 – 2,700
= 15,300 , now it's TC, & further calculate as above same , to divide by 60 to get monthly TM