The provision of availing 100% is only for SSIs. All others can avail only upto 50% [ 0-50 including 0%]
The balance can be availed in the subsequent years ( no restriction).
Therefore in normal course manufacturers/ service providers avail 50% credit in the year of receipt and balance in next year as long as it is in use.
A mfrer/ SP who has not availed 50% in the year of receipt can avail the credit 100% in the 2nd year.
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