ITC claim on capital goods

If ITC is used for furtherance of business then ITC can be claimed in full but if it is used partly for personal and for sales then proportionate ITC can be claimed.

Common credit for partly personal/ exempted and partly normal sales
The ITC paid for the capital goods will be credited to electronic credit ledger

Useful life of such capital asset will be taken as 5 years from the date of purchase

Now the total amount of input tax credited to electronic credit ledger for the whole useful life will be distributed over the useful life

Agree with Sourav ji

ITC on capital goods is to be claimed in full and not in parts as in erstwhile laws. subject to the fact that all other conditions of section 16 and 17 are followed.
If supplies are both exempt and taxable and capital goods are common then the procedure is to claim itc as full and reverse proportionately along with interest for 60 months.