Cenvat credit documents: specified duty paying invoices and certificates enable credit where receipt and accounting are established. Availability of Cenvat credit is governed by Rule 9(1)-(3) of the Cenvat Credit Rules, 2004 and requires specified duty paying documents: manufacturer or importer invoices (including from depots or consignment agents), bills of entry, customs appraiser certificates, supplementary invoices (subject to exclusions for fraud or evasion), provider invoices or Service Tax Certificates for input services, and input service distributor documents. Rule 9(2) allows credit despite defects if minimum particulars appear and the Commissioner is satisfied goods or services were received and accounted for; Rule 9(3)'s 'reasonable steps' requirement has been removed.