Cenvat credit reversal on removal of capital goods: prescribes quarterly straight line percentages and transaction value fallback. Substitution of sub rule (5A) requires payment where capital goods on which CENVAT credit was taken are removed after use, calculated by straight line quarterly percentage reductions from the date credit was taken: computers and peripherals at 10% per quarter (first year), 8% (second), 5% (third) and 1% (each quarter of fourth and fifth years); other capital goods at 2.5% per quarter. If the computed amount is less than duty on transaction value, duty on transaction value is payable. Clearance as waste or scrap mandates payment equal to duty on transaction value.