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<h1>Proposed Change to Rule 9 of CENVAT Credit Rules: Shift Duty Payment Verification to Purchasers; Feedback Invited.</h1> The document discusses a proposed amendment to Rule 9 of the CENVAT Credit Rules, 2004, by the Central Board of Excise and Customs. The current rule requires buyers to take reasonable steps to ensure that appropriate excise duty or service tax has been paid on goods or services for which CENVAT credit is claimed. However, these steps are deemed impractical. The proposal suggests amending Rule 9(2) to place the responsibility on purchasers to ensure that critical details, such as duty payment and service descriptions, are present on the documents used for credit claims. Feedback on this proposal is requested.