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

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....tral 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 ball mills in the Ceramic Tile Industry should be treated as capital goods or input u....

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....fore, 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 designs are also essential for operating of the machines. Therefore, these items would also b....