BLOCKED CREDIT VS S. 17(1)

Harshit Acharya (404 Points)

11 April 2020  
According to the provisions of blocked credit , the when goods are used for personal purpose , complete ITC is not allowed on it.
But according to s.17(1),when capital goods are purchased and used for business and non-business purpose , proportionate ITC shall be allowed Aren't they contradicting or Is my view incorrect?