CVD Credit on Capital goods

For availing Cenvat Credit on capital goods, following condition have to be fulfilled.

a) Such goods must relate to manufacturing/production other than Motor Car.

b) 50% of  total excise value can be taken as cenvat credit in the year of receipt.

c) Balance 50% can be taken in subsequent year/years.

if you are a manufacturer than 50% of CVD and 100% of SAD in first yr

Balance in subsequent year

if you are aservice provider 50% in the first yr of CVD and nothing for SAD