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M/s Aims Industries Ltd. Versus Commissioner of C. Ex. & S. Tax, Daman

Demand - 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 .....

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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 v .....

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itkara, A.R. (Addl. Commissioner) ORDER This appeal is filed against OIA No.SRP/128/DMN/2013-14, dt.15.07.2013, passed by Commissioner (Appeals), C.Ex. & S.Tax, Vapi. 2. Briefly stated the facts of the case are that the Appellants are engaged in .....

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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 fro .....

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and rejected their appeal. Hence, the present appeal. 3. The learned Advocate for the Appellants submit that they have never availed CENVAT Credit on valves used in the cylinders filled with oxygen and cleared for medical purposes. They have availed .....

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that the said evidence was not taken into consideration and demand was confirmed against them. 4. Per contra, the learned Authorized Representative for the Revenue submits that inspite of three personal hearings allowed to the appellant by the Adjudi .....

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g the matter to the original authority for verification. 5. I find that a short issue involved in the present case is: whether the Appellant has availed CENVAT Credit on inputs viz. valves used in the oxygen cylinders cleared to industrial consumers .....

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