Vat Liability- Conversion into Fixed asset

Stock in trade converted into Fixed asset

I have a doubt regarding whether there is a VAT due on goods ( i.e Stock in trade) if the same

is converted into Fixed Asset. Whether the assessee has to pay VAT on such conversion. Here

the assessee has not claimed any input credit on purchase of these goods.

It would be very kind if someone help me in this regard.

RK