Vat no taken in sep-vat of prior pur-set off ??

Hello everyone,

Mr. X has registered himself under MVAT on 20th sep 2012. from April 2012 to 19th september he has purchases of Rs.400000/- on which he has paid MVAT say Rs.45000/-

My question : Can he claim the set off of Rs.45000/- in the MVAT return for the period april to september 2012 ? thanks in advance waiting for your reply.