2018 (5) TMI 93

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..... ices in the manufacture and supply 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 b .....

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..... / input services but not maintained separate records of consumption of inputs and input services used in the manufacture of both dutiable and exempted product, demand notice was issued to them on 05.06.2014 for recovery of 5%/6% of the value of the exempted product ie. ₹ 12,81,907/- for the period April 2010 to April 2014 with interest and penalty. On adjudication demand was confirmed with i .....

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..... ared that medical purposes under Rule 6(3) of Cenvat Credit Rules, 2004 is bad in law. 4. Per contra, Ld. DR for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). Further, he submits that since it is not clear from the records that whether the said input service viz. manpower supply agency services or other services are used only for providing industrial gases and not used .....

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