ITC CLAIM ON CAPITALIZE ITEMS

You can claim ITC on capitalized item.

You should ensure that such credit is not blocked under section 17(5) of the CGST Act and it is not used for making exempted/non-taxable supplies.

This is already in the GST act. If understand the rules book then why ask doubt here.

So, please wait for the reply with details...

So and So flat reply or rules & provisions is not solve query...

Required and Requested for Reason and Solution