Ah, Shine, back with her articulate wisdome. Hooray!
I happen to agree with Eric on this. The paradox becomes meaningless, it is similar to asking if the creator can draw a square circle. In this case it would display both the ability and disability in omnipotence.
We could also assert that omnipotence that does not demand that being must able to do all things at all times. In this sense 'It' creates this immovable rock, but manipulates the rock later to lift.
When this gets brought up, you should retort back that the rock is not the same rock, or that the being had to get stronger than it was previously to lift it, therefore proving he was not omnipotent to begin with. So don't use the paradox as a crutch, and look out for back doors in the argument. Cheers.