What precautions a manufacturer taking CENVAT credit is required to take?
A manufacturer is required to take all reasonable steps like he being satisfied himself about the identity and address of the manufacturer or supplier , as the case may be, either- (a) from his personal knowledge; or (b) on the strength of a certificate given by a person with whose handwriting or signature he is familiar; or (c) on the strength of a certificate issued to the manufacturer or the supplier , as the case may be , by the Superintendent of Central Excise within whose jurisdiction such manufacturer has his factory or the supplier has his place of business.
