18(6) query

EKTA MEHTA (ARTICLE) (86 Points)

03 March 2018  
DOES ITC AVAILED ON REFRACTORY BRICKS.MOULDS.FIES JIGS PICTURES TO BE REVERSED IN CASE OF SUPPLY OF SUCH GOODS
OR to tax on value under sec 15 ?
but when we supply such goods as SCRAP only then tax need to be pay in the value determined under section 15 ?