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What are reasonable steps that are required to be taken by me while taking CENVAT credit?

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What are reasonable steps that are required to be taken by me while taking CENVAT credit?

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The reasonable steps to be taken are that you should satisfy yourself about the identity and address of the manufacturer or supplier, as the case may be issuing the invoice or any other document approved under Central Excise Rules evidencing in the payment of excise duty or the countervailing duty as the case may be either- a) from your personal knowledge; or b) on the strength of the certificate given by a person with whose handwriting or signature you are familiar with.

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