VAT credit was not available on items ‘X’ & ‘Y’ as capital goods in the earlier law. Since they are covered in GST, can the registered taxable person claim it now?

He shall be entitled to credit only when ITC on such
goods were admissible under the earlier law and is also
admissible in GST. Since on the two items credit was not
available under the earlier law, the said person cannot
claim it in GST – proviso to section 144(1).