After reading it, this is not a duplicate of Explicit vs Implicit SQL Joins. The answer may be related (or even the same) but the question is diffe
Regarding your question,
It is the same both 'on' or 'where' on an inner join as long as your server can get it:
select * from a inner join b on a.c = b.c
and
select * from a inner join b where a.c = b.c
The 'where' option not all interpreters know so maybe should be avoided. And of course the 'on' clause is clearer.