Manufacturers Must Prove Eligibility for CENVAT Credit on Capital Goods u/r 9(5) of Cenvat Credit Rules, 2004.

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....Denial of CENVAT Credit - Capital goods - Rule 9 (5) of Cenvat Credit Rules, 2004 provides that the burden of proof regarding admissibility of the Cenvat credit shall lie upon the manufacturer taking such credit. - AT....