Inputs/Capital Goods written off before use in CCR:

If any Inputs/Capital Goods written off before use on which Cenvat has been taken,

then the manufacturer or service provider is required to pay(reverse) an amount equivalent to the CENVAT credit taken in respect of the said inputs or capital goods.

However, if such inputs or capital goods are subsequently used in the manufacture of final products or the provision of output services, the manufacturer or output service provider can take credit of the amount paid earlier.