2018 (5) TMI 93

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....Heard both the sides. 2. This is an appeal 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....

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....d, the oxygen used for medical purposes exempted 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....