Items used in Ceramic Tiles Industry - whether capital goods or input -reg

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....ommissioners of Central Excise (including LTU), All Commissioners of Central Excise (including LTU). Sir/ Madam,  Subject: Items used in Ceramic Tiles Industry - whether capital goods or input -reg. Representations have been received from field formations and industry seeking clarification as to whether items, namely, alumina balls/ceramic pebbles which are grinding media used in ....

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....eramic tile factory and the ball mill cannot function without the grinding media. Therefore, alumina balls/ceramic pebbles which are grinding media should be considered as component/part of the machines to be classified as capital goods for cenvat credit purposes. Similarly, bolting cloth/screens/silicon cylinders which carry designs and which are fitted on the machines used for printing of design....