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of <h1>Manufacturers or service providers must prove Cenvat credit admissibility under Rule 9(5) by verifying document authenticity and tax payments.</h1> The responsibility for proving the admissibility of Cenvat credit under Rule 9(5) of the CCR rests with the manufacturer or service provider claiming the credit. They must take all reasonable steps to verify the authenticity of the documents upon which the credit is based and ensure the payment of duties or taxes as indicated in those documents.
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