Cenvat credit reversal when inputs or capital goods are removed as such, with pro rata reduction and write off rules applying. Rule 3(5) requires repayment of Cenvat credit when inputs or capital goods availed of as credit are removed as such from factory or service premises, except when removed outside premises for providing an output service. Used capital goods attract a pro rata reduction at 2.5% per quarter from credit date; waste or scrap clearances require payment equal to duty on transaction value. Full book write offs before use mandate repayment with re credit allowed upon subsequent use. Cenvat on inputs used in goods remitted under Rule 21 must be reversed; removal for export under bond is permitted.