Urgent help for vat input credit

Dear Friend

        my relative is giving machine on hire that is being covered as deemed sale under Dvat from nov2012

he purchased machines in oct 2012 and has purchase invoce showing dvat credit.

but till date he didnt got himself registred under dvat.

my question is whether he can take credit of input based on invoice before the registration.

is there any restriction in this..?????

pls help.