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TMI Blog2009 (12) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant. Ms. Indira Sisupal, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri C. Saravanan, Ld. Advocate, appearing for the appellants states that the appellants are manufacturing excisable goods chargeable to duty and are also dealing in traded items of the same kind. The appellants have claimed input duty credit in respect of input ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Credit Rules for denying credit in respect of exempted goods is not applicable to this case. 3. The Ld. DR, Ms. Indira Sisupal, supports the impugned order and argues that the input duty/tax credit can be availed only by a manufacturer of dutiable goods or provider of an out put service. The appellants cannot claim input duty/tax credit in respect of traded goods which are neither dutiable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n goods and services used in or in relation to manufacture of final products or used for providing output service. Rule 6 of the Cenvat Credit Rules, 2004, also stipulates that no credit can be allowed on input or input service used in the manufacture of exempted goods or for provision of exempted services. It also provides a mechanism for maintenance of separate records where both dutiable and ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sable goods;" It is clear from the above provisions that the Central Government has power to make rules to provide for credit of duty paid on goods and credit of service tax paid on services used in or in relation to the manufacture of excisable goods. Similar powers are available under Section 94 of the Finance Act, 1994 to make Rules to provide for credit in respect of goods and services used f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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