2004 (12) TMI 168

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.... 29,442/- and a penalty of Rs. 3,000/- was imposed on them on the ground that they received the inputs under invoice No. 33, dated 8-7-1999 for which they had taken credit under RG 23A Part II, but did not make entry in RG 23A Part I. Shri R.L. Mehra, learned Consultant appearing for the appellants pleaded that the invoice No. 33, dated 8-7-1999 is for waste of synthetic filament of polymides wher....

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....nbsp; Commissioner of Central Excise, Meerut v. M/s. Subros Ltd. - 1998 (100) E.L.T. 546 2.      M/s. Subros Limited v. Commissioner of Central Excise, Meerut - 1997 (96) E.L.T. 602 2. Heard Shri V. Valte, learned SDR. He reiterated the grounds on which the Commissioner (Appeals) has decided the appeal. 3. I have considered the submissions made by both the sides. ....