Sir,
According to Section 140 92) of CGST Act, 2017 "A registered person, other than a person opting to pay tax under section 10 (Composition Scheme), shall be entitled to take, in his electronic credit ledger, credit of the unavailed CENVAT credit in respect of capital goods, not carried forward in a return, furnished under the existing law by him, for the period ending with the day immediately preceding the appointed day in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit unless the said credit was admissible as CENVAT credit under the existing law and is also admissible as input tax credit under this Act.
Explanation.––For the purposes of this sub-section, the expression “unavailed CENVAT credit” means the amount that remains after subtracting the amount of CENVAT credit already availed in respect of capital goods by the taxable person under the existing law from the aggregate amount of CENVAT credit to which the said person was entitled in respect of the said capital goods under the existing law."
Further rule 117 (2) (a) of CGST Rules, 2017 stipulates that "in the case of a claim under sub-section (2) of section 140 (Availmnet of remaining credit in respect of capital goods), specify separately the following particulars in respect of every item of capital goods as on the appointed day
(i) the amount of tax or duty availed or utilized by way of input tax credit under each of the existing laws till the appointed day; and
(ii) the amount of tax or duty yet to be availed or utilized by way of input tax credit under each of the existing laws till the appointed day."
Though sub-section (5) of Section 140 of CGST Act, 2017 does not include capital goods in its ambit, in my opinion, it is an unintentional error and you may please take up the matter with the authorities concerned and the same will be remedied.