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2016 (11) TMI 1171 - CESTAT AHMEDABAD

2016 (11) TMI 1171 - CESTAT AHMEDABAD - TMI - 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: - 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 be .....

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Dave, Advocate For Respondent: Shri Sameer Chitkara, 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 the manufacture of Oxygen gas which is supplied for industrial as well as medical purpose. The supplies to Medical purpose are exempted from payment of duty. A demand notice was issued to them, alleging t .....

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upheld the order of the Adjudicating authority 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 credit only on valves, which are fitted to cylinders carrying oxygen for industrial purpose. In support, they have produced the Chartered Engineer s certificate dt.12.12.2012 submitted with their reply t .....

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