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
Service Provider can remove capital goods outside the factory for providing free warranty and need not pay cenvat