2018 (5) TMI 93

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..... eal filed against order-in-appeal No. VAD-EXC-001-APP-186-15-16 passed by Commissioner (Appeals) Central Excise, Customs and Service Tax, Vadodara. Briefly stated the facts of the case are that the appellant are engaged in the manufacture of various gases i.e. oxygen, nitrogen, argon etc. which are chargeable to duty and also on supply of oxygen to medical purposes, the same is exempted from payme .....

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..... pted from payment of duty, has been cleared only to one buyer, namely M/s Baroda chemical, who collects the oxygen gas cylinders from the factory, therefore, the service of Manpower agency not used for the oxygen gas cleared for medical purposes. It is his contention that also inputs on which the appellant availed credit are not used in the manufacture of oxygen supplied for medical purposes, th .....

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..... of oxygen gas for medical purposes, the demand has been confirmed observing that inputs/ input services were used in the manufacture of oxygen exempted from duty being supplied for medical purposes. To ascertain the facts, whether the appellant had used any inputs/ input services in the manufacture of oxygen supplied for medical purposes, the matter needs to be remanded to the adjudicating authori .....

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