TMI Blog2011 (7) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... ards 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. - E/25/06 - - - Dated:- 1-7-2011 - Hon b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is seen that some dispute arose at the end of M/s. Amul Industries Ltd. as regards the fact as to whether they can be considered as the manufacturer or not. Proceedings were initiated against them resulting in confirmation of demand. As recorded in the impugned order of Commissioner (Appeals) the said demand was challenged before Tribunal and unconditional stay stands granted to M/s. Amul Industr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst M/s. Amul Industries Ltd., the recovery of the credit from the respondent would result in double jeopardy. 4. Revenue in their memo of appeal have contended that the provisions of Rule 7 of Cenvat Credit Rules require an assessee to take all the precautions before availing the cenvat credit. The assessee has not produced any evidence to show that the documents on which they had availed c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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