excsie implications

Company A has manufactured a equipment and it is packed ready for despatch as per customer B's specifications

Now customer B has cancelled the order

What are excise implication for company A as it has dismantled the entire equipment and this will be used for manufacture of fresh equipment

Is it required to reverse the Cenvat credit on raw materials used for manufacture of the said equipment and make necessary entries in DSA and the Cenvat register.