I would suggest a different structure something like this with all on one line 
and use filters and SUBTOTAL(109 
      date item scheme recd issued on hand 

From: Satish Bandaru 
Sent: Friday, September 02, 2011 4:17 AM
To: excel-macros@googlegroups.com 
Subject: Re: $$Excel-Macros$$ stock on hand report generate

hi venkat sure see attached copy 

help on user form to enter reciepts and issues.

thanks in advance.
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Some important links for excel users:
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