TMI Blog2004 (12) TMI 168X X X X Extracts X X X X X X X X Extracts X X X X ..... eceived 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 wherein waste of NTC (drawn) 4661 Kgs. and waste of NTC (Card) 1929 Kgs. was received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. I find that the goods were received under one invoice. Since the invoice contained two qualities of the goods, one quality of the goods wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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