Ssi - cenvat credit on capital goods - pls help

Hello Friends,

     May 2012, CA final Exam there was question of SSI exemption. I want to know whether SSI unit will get 100% cenvat credit of capital goods incase where its turnover exceeded by limit prescribed. If you see in Gurukripa's IDT soluation they have considered 100% cenvat credit of capital goods and in Practice Manual, same cases only 50% cenvat credit has considered. 

  Please friends reply me what is exact answer. whether 100% or 50% of cenvat credit on Capital Goods, incase of SSI unit.?

Thanks in advance