https://www.taxtmi.com/article/detailed?id=224 CENVAT credit is admissible only on specified documents under Rule 9-manufacturer/importer/first or second stage dealer invoices, supplementary invoices/challans, bills of entry and provider invoices-and only where prescribed particulars or verifiable evidence of duty payment, description, assessable value, registration number and receipt/accounting of goods or services exist; purchasers from first/second stage dealers require dealer records showing supply from duty paid stock with pro rata duty, and the claimant bears the burden of proof through maintained records of receipt, consumption, value, duty paid and credit utilisation. en-us Wed, 12 Nov 2008 00:00:00 +0530 Thu, 10 Dec 2009 21:40:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=224 CENVAT credit is admissible only on specified documents under Rule 9-manufacturer/importer/first or second stage dealer invoices, supplementary invoices/challans, bills of entry and provider invoices-and only where prescribed particulars or verifiable evidence of duty payment, description, assessable value, registration number and receipt/accounting of goods or services exist; purchasers from first/second stage dealers require dealer records showing supply from duty paid stock with pro rata duty, and the claimant bears the burden of proof through maintained records of receipt, consumption, value, duty paid and credit utilisation. Articles Cenvat Credit Wed, 12 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=224