Removal of Credit availed inputs/capital goods (Rule 3(5) of the CCR):

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..... tput service, the manufacturer of the final products or provider of output service as the case may be, shall pay an amount equal to the credit availed in respect of such inputs or Capital goods. However, such payment is not required where the inputs or capital goods are removed outside the premises of the provider of output service for providing the output service. If the Cenvat credit availed .....

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..... cture of final products. In case of remission of duty under Rule 21 on any final products, Cenvat credit taken on the inputs used in the manufacture of such final products is to be reversed. The credit availed inputs or capital goods can be cleared as such for export under bond. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmana .....

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