25 Where a dealer, who has claimed input tax credit of full amount of input tax in respect of any goods, uses, consumes, disposes of or dispossesses,-

(a) such goods; or

(b) any goods manufactured, processed or packed by using such goods, in a manner in which he is either not entitled to claim any amount of input tax credit or is entitled to claim input tax credit of an amount which is lesser than the amount of input tax, shall compute amount of reverse input tax credit in respect of such goods or such manufactured, processed or packed goods on the day on which such goods or such manufactured, processed or packed goods are disposed of or dispossessed and such amount of reverse input tax credit shall be debited in the input tax credit account on the same day.