2007 (5) TMI 115

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....8.6000 Metric Ton of Cement without payment of duty under Notification No. 43/2000 dated 18-8-2000 to the cyclone- affected areas in Orissa. In respect of two inputs namely Lubricant and Explosive used in the continuous production of Cement including impugned quantity supplied duty free, the Appellants had taken the input duty credit. Hence, the Adjudicating Commissioner has confirmed the demand o....

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....f proportionate credit in respect of explosive are not disputed. The exemption availed in respect of the Cement supplied under a notification meant to help the cyclone affected areas was for a public purpose. The Appellants could not have know in advance. How much of Cement would be cleared under such notification nor it was possible to segregate and maintain a separate register as required from t....