Cenvat credit admissible on notified goods in bulk packs

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....take credit (hereinafter referred to as the CENVAT credit) of, the duty of excise specified in the Fourth Schedule to the Central Excise Act, 1944 leviable under the said Act: (2) Except as provided under sub-rule (1), no CENVAT credit of duty paid on any input or capital goods used in or in relation to manufacture of the notified goods shall be taken under the provisions of the CENVAT Credit R....

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....elevant information regarding the value, duty paid, CENVAT credit taken and utilised, the person from whom such bulk packs have been procured is recorded and the burden of proof regarding the admissibility of the CENVAT credit shall lie upon the manufacturer taking such credit. (6) Where the CENVAT credit has been taken or utilised wrongly, the same along with interest shall be recovered from t....