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2016 (11) TMI 1171 - AT - Central ExciseDemand - Oxygen gas which is supplied for industrial as well as medical purpose - whether the Appellant has availed CENVAT Credit on inputs viz. valves used in the oxygen cylinders cleared to industrial consumers and for medical purposes? - Held that: - It is not in dispute that oxygen cleared to industrial consumer is dutiable and for medical purposes is exempted from payment of duty. I find that even though a Chartered Engineer’s certificate has been enclosed with their reply to the Show Cause Notice claiming that the CENVAT Credit on valves used in cylinders carrying oxygen for medical purposes, but the same has not been considered by the authorities below. Therefore, it is prudent to remand the matter to the Adjudicating authority for verification of all evidences produced by the Appellant - appeal allowed by way of remand.
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