Cenvat on capital goods

As per rule 3(5B) of cenvat credit rules if inputs or capital goods before being put to use, are written of fully or provision is made in books of account to write off fully, the manufacturer is required to pay an 'amount' equal to cenvat credit taken in respect of such inputs or capital goods.

Please Clarify 

In case a company has set up a captive power plant and has claimed the entire CENVAT credit on captial goods on the same. Now if the company wishes to add other captive consumers to it by diluting its owership through allocating shares with voting rights will CENVAT credit transferred to the other shareholders? Implications of this.

Now if in case the parent compnay alternatively wishes to declare the power plant a SPV but still mantains the captive status of the plant along with other shareholders will its group captive users qualify for Cenvat credit on capital goods and inputs used for generation of power?

Kinldy treat this as urgent.

Thanks in Advance!