Switching from composition scheme to normal scheme of payment of tax - Whether the assessee is eligible to avail Input Tax Credit (ITC) on inputs or capital goods held in stock? How to determine the amount of ITC on capital goods to be availed?

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....vy. Section 18 - Availability of credit in special circumstances. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule 40 - Manner of claiming credit in special circumstances Central Goods and Services Tax Rules, 2017 As per section 18(1)(c), he shall be entitled to take credit of input tax in respect of inputs held in stock, inputs contained in semi-finished or finished goods held in stock and ....