rule 3(6) says cenvat credit available as if duty paid by the person who removed the goods.
isn't the manufacturer the one who removes the input.or capitalgood
then reverses or pays it as per rule 5A or 5 on removal
and then again takes credit for which duty is paid or reversed???
1st point .......... capital goods input credit is available to Manufacturer of Exisable goods on which excise duty is payable / Taxable service provider , NOT TO SENDER
when its capital goods, obviously its a factory or industrial unit.
a) factory takes input credit on capital goods.
b) after certain period if factory wish to dispose the machines (capital goods), it will reverse / Pay duty under rule 3(5) or 3(5A) and clear the goods from the factory premises to somebody else, i.e the capital goods are sold.
c) when the capital goods are sold/ removed from factory, how the factory will take credit of duty reversed under rule 3(5) or 3(5A)? its available to the next person (buyer) only who has taken the capital goods from the factory.