No reversal of Cenvat credit if no credit was taken on moulds cleared as waste or scrap

Cenvat Credit : Rule 3(5A) of CENVAT Credit Rules applies only if cenvated capital goods are cleared as waste/scrap; if no credit was taken on capital goods and credit was taken only in respect of inputs/input services used for making capital goods, no reversal is warranted on waste/scrap clearance of such capital goods