2008 (11) TMI 532

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....he Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we find that the ld. Commissioner has not given the benefit of Rule 16(2) of the Central Excise Rules 2002 to the appellants, on the ground that the Cenvat credit availed on the subject goods was not admissible. In other words, accord....

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....applied the rule of ejusdem generis. According to the appellants, this interpretation is not correct, in support of which they have cited the Tribunal's decision in the case of CCE, Ahmedabad v. TapsheeI Enterprises, 2007 (216) E.L.T. 284 (Tri.-Ahmd.), wherein Rule 16 of the Central Excise Rules, 2002 was considered and the expression "for any other reason" was construed in favour of the assessee.....