https://www.taxtmi.com/caselaws?id=31988 Rule 7(2) of the CENVAT Credit Rules, 2002 requires a manufacturer to take all reasonable steps to ensure that inputs are duty-paid, and the Explanation confines compliance to the prescribed modes of verifying the supplier's identity and address. A stock declaration and an undertaking from the principal manufacturer did not satisfy those statutory methods, so they were insufficient to establish due verification for CENVAT credit. On that reasoning, the assessee failed to show compliance with the rule and was not entitled to relief against the demand. en-us Wed, 23 Jul 2008 00:00:00 +0530 Mon, 05 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31988 Rule 7(2) of the CENVAT Credit Rules, 2002 requires a manufacturer to take all reasonable steps to ensure that inputs are duty-paid, and the Explanation confines compliance to the prescribed modes of verifying the supplier's identity and address. A stock declaration and an undertaking from the principal manufacturer did not satisfy those statutory methods, so they were insufficient to establish due verification for CENVAT credit. On that reasoning, the assessee failed to show compliance with the rule and was not entitled to relief against the demand. Case-Laws Central Excise Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31988