material removed as such

 yes as per Rule 11 when any material removed as such or after partially being processed an invoice has to be prepared

My view is that if raw material is removed as such, the duty to the extent of the credit taken on the rawmaterial needs to be reversed. But in your case, you have not taken cenvat credit, hence you need not reverse any amount.

If you have not taken any credit and you have not done any manufacturing. then removing the material under rule 11 is not necessary 

Sir,

What is the processure of return cenvat credit if the buyer party is                    non-exciseable. (in case of when party reject material half conignment) 

As per my view is its depend that if input is used for processing of goods and your goods is taxable than u have to prepared excise invoice under rule 11 and processd material is exmepted from excise than no tax is arise.

This refers to the query of Mr. Sunil Kumar. I may rephrase his query as under:

"A part of the goods removed on payment of duty have been rejected by the customer. The goods are brought back to the factory of the manufacturer. The customer is not registered under C. Excise. The question is, how should the manufacturer avail credit on the part consignment brought back"

Answer: Pls ask the customer to return goods under a delivery challan (or at least a letter) giving reference to your invoice.  He should mention the quantity actually being returned. He should also state that he is not registered under C. Excise and has not availed Cenvat Credit. He should return at least one copy of your invoice. Take credit under rule 16.