2016 (11) TMI 1171

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..... 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, .....

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..... even though common inputs viz. valves used in the cylinders containing oxygen cleared for industrial as well as for medical purposes, separate records of consumption of inputs since not maintained, 8%/10% of the value of the exempted goods viz. oxygen for medical purposes was recoverable from the Appellant. On adjudication, the demand was confirmed along with equal amount of penalty. Aggrieved .....

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..... ative for the Revenue submits that inspite of three personal hearings allowed to the appellant by the Adjudicating authority, neither they appeared nor placed any evidence to substantiate their claim that on the valves fitted to the cylinders carrying oxygen for medical purposes, they have not availed CENVAT Credit. However, he has no objection in remanding the matter to the original authority f .....

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