Assessee Must Prove Genuine Cenvat Credit Claim if Revenue Shows Documents Are Fake or Not Genuine.

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....Cenvat Credit - Once the Revenue discharges the burden that the particulars declared in the documents on the strength of which the credit has been availed are not genuine or are fake, then the onus is on the assessee to prove that they have availed the credit correctly and is entitled for the credit. - AT....