2016 (11) TMI 1171

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....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....

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....ers 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 to the Show Cause Notice.  It is his contention that the said evidence was not taken into consideration and dema....

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.... 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 pr....