What will be the tax impact when capital goods on which ITC has been taken are supplied by taxable person?

As per section 16(15) of the MGL, in case of supply of
capital goods on which input tax credit has been taken, the
registered taxable person shall pay an amount equal to the
input tax credit taken on the said capital goods reduced
by the percentage points as may be specified in this behalf
or the tax on the transaction value of such capital goods,
whichever is higher.