Query on dvat

Is it compulsory to take VAT credit on capital good purchased or we can capitalise the VAt amount under DVAt.

Eg,

the company has purchased some weighing machine for weighing the goods to sell of nominal amount and capitalise the VAT amount. Is it compulsory to take VAT credit and revise the VAT returns, since the amount of machine purchased and VAT thereon is of nominal amount.

Plz reply asap.

thanks in advance..