Cenvat credit entitlement depends on documentary compliance and confirmed payment of duty; procedural lapses may be condoned. Cenvat credit is available to manufacturers and service providers only when prescribed particulars are present in invoices or documents and duty or tax on inputs, capital goods or input services is clearly paid; assessing officers may condone technical lapses where duty-paid character is beyond doubt, but credit is barred where additional duty is recoverable due to fraud, collusion, wilful mis-statement, suppression of facts or deliberate contravention intended to evade duty.