2006 (3) TMI 7

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....hines which were cleared by them in the month of September on a rental basis. They were received back in the month of April 2003 and June 2003 on completion of rental period and credit of duty paid on such machines was taken in terms of Rule 16 of the CENVAT Credit Rules, 2002. The goods after return in the factory were dismantled and their components were used for the manufacture of other machine....

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....ther goods. He submitted that the word "for any other reason" should be given a meaning which are similar to the word preceding them as per the principle of ejusdem generis it was submitted that the Tribunal decision in the case of Pace Marketing was not applicable as in that case the entire goods were used for manufacture of another quality and besides that the goods were defective in nature. ....