It means Capital goods returned or sold without use (as it is)
When we purchase the capital goods, we take 50% cenvat.
In case we remove it as such, we take balance 50% cenvat also and then pay (reverse) the whole 100% cenvat
Hence it is said that in this case of capital goods, whole 100% cenvat is available in first year of purchase
This removal should be on cover of an invoice.
The buyer will be able to take credit of such amount
Exception:-
Service Provider can remove capital goods outside the factory for providing free warranty and need not pay cenvat
