2006 (3) TMI 7

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er completion of rental period, duty paid machine was return back in the factory and dismantle and there components used in manufacture of other machines
In the present case the respondents have manufactured certain machines 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctory for being remade, refined, re-conditioned or for any other reason. In the present case, the goods were neither remade nor refined or reconditioned but were dismantled and its components were used for manufacture of other 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 wa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X