Treatment of disallowed input of vat

Hi friends,

I am working in a company where there is mix of exempted and taxble sale iteams ( For VAT ) and in a situation claiming of inputs on fixed assest we can't claim 100% input credit, input can be claimed   to the extent of the propoation of taxable sale on total sale . My question is can i transfer remaining disallowed input credit  to the fixed assets.

Thank you in advance