1997 (3) TMI 331

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..... e Laboratories Ltd. A-13/2, South of G.T. Road, Ghaziabad against order-in-original No. 23/Addl. Commr./96 dated 17-5-1996 passed by the Addl. Commissioner, C. Ex. Ghaziabad. 2.  The facts of the case are that appellants are manufacturing perfumed oil and Lal Dant Manjan falling under Chapter 33. They are availing modvat credits among other goods on the Bottles and Shelves as packing materia .....

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..... 46/- which they were made to debit in their RG 23 Pt. II register as total duty on wastage will come to only 109886/-. 3.  There is a force in the arguments advanced by the appellants. It is apparent from the case records including the Adjudication Order that "Shortage" was discovered by the officers in the stock of "Wastage" as recorded in their RG 23A Pt. II Register and no shortage of inp .....

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