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2011 (7) TMI 468 - AT - Central ExciseDemand - M/s. Amul Industries Ltd. had cleared the inputs on payment of duty - There is no dispute about the same - No fault can be found at the respondent's end to avail credit of duty admittedly paid by M/s. Amul Industries Ltd - If there is any dispute as regards M/s. Amul Industries Ltd. being a manufacturer or not, the said dispute is of legal nature and in any case is being contested by M/s. Amul Industries Ltd. - A person availing credit of duty paid by the raw material supplier is not expected to examine the legal dispute as regards supplier being a manufacturer or not - Decided against the revenue.
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