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Issues: Whether Cenvat credit on inputs can be denied merely because the supplier paid duty under protest.
Analysis: The inputs were received under invoices showing payment of duty, and the Revenue did not dispute that duty had in fact been paid by the supplier. The mere fact that the duty payment was made under protest did not alter the character of the inputs as duty-paid inputs for the purpose of credit.
Conclusion: Cenvat credit could not be denied on the sole ground that the supplier had paid duty under protest, and the assessee was entitled to the credit.
Ratio Decidendi: Once duty is actually paid on inputs and supported by valid duty-paying documents, credit cannot be denied merely because the supplier made the payment under protest.
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