2018 (5) TMI 194

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.... Heard both the sides. 2. This is an appeal filed against order-in-appeal No. OIA-VAD-EXCUS-001-APP-427-2017-18 passed by Commissioner (Appeals) Central Excise, Vadodara. 3. The short issue involved in the present appeal is whether the appellant are required to discharge 5%/6% of the value of the exempted products i.e. Oxygen Gas cleared for medical purposes.  4. Ld. Advocate Sh. Dha....

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....lready produced a Chartered Accountants Certificate dated 18.05.2015 and a certificate issued by the purchaser of the Oxygen Gas used for medical purposes establishes that man power supply service on which credit availed was not utilized in clearing the Oxygen for medical purposes exempted from duty.  It is his grievance that even though the Certificates were produced before the Lower Author....