Cenvat credit rules discussion

Originally posted by : Madhavi
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If the manufacturer or service provider  removes any input or capital goods as such from his premises...in such case they have to paid the amount which was taken earlier in the books in respect of such item....

The above provision mentioned under rule-3(5) of CCR 

Next Rule:-3(5B)

If the manufacturer or provider of output service

written off fully or partially an amount  

or makes any provision to write off fully or partially 

in respect of inputs or

capital goods(before put into use)  on which cenvat credit taken...in such case they have to pay amount to the extent taken previously on such items.....

Excise duty paid by the manufacturer on input or capital goods in such case the manufacturer can take that amount as cenvat credit for the payment of future excise duty on his production of final ggod....provided he uses such input or capital goods for the purpose of excisable goods...otherwise he cannot take...

we should know the subject well....cz  questions may be practical or may directly also...