Burden of proof for admissibility of Cenvat credit (Rule 9(5) of the CCR): - Central Excise Practice Manual (OLD) - Central Excise

16. Burden of proof for admissibility of Cenvat credit (Rule 9(5) of the CCR): The burden of proof for admissibility of Cenvat credit lies on the manufacturer/service provider availing the Cenvat credit. Therefore, all reasonable steps should be taken to ensure the genuineness of the document based on which credit is taken and payment of duties/tax as specified in the said documents.