Reversal of input tax credit for non use in the agreed end use requires mandatory credit reversal and ongoing compliance. Reversal of input tax credit arises where goods are not used in the manner accepted and agreed at the time credit was taken; registered persons must meet conditions for claiming credit and if goods are not applied to the agreed end use the credit becomes liable for reversal. Capital goods require particular scrutiny because they are not consumed and non use in making taxable outward supplies may trigger reversal.