Interest on borrowing in respect of asset

Interest liability till the asset is first put to use is capitalised and cannot be claimed as deduction u/s 36(1)(iii). Interest after the asset is put to use is deductible u/s 36(1)(iii)

Isn't that Exp 8 to Sec 43(1) says that even interest attributable to post putting to use be capitalised?

Explanation 8.—For the removal of doubts, it is hereby declared that where any amount is paid or is payable as interest in connection with the acquisition of an asset, so much of such amount as is relatable to any period after such asset is first put to use shall not be included, and shall be deemed never to have been included, in the actual cost of such asset.

It means the interest after the asset is put to use shall not be included in the cost of the asset. Where is the confusion?

Clear now.

It's clear now.