2013 (8) TMI 874

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....the Appellant. Shri R.K. Verma, AR, for the Respondent. ORDER The appellant are manufacturers of cement. The point of dispute in this case is as to whether the appellant are eligible for Cenvat credit of Central Excise duty paid on the steel balls & cylpebs used in grinding mill for grinding clinkers into cement and rods & hammer used in Hammer Mills. The alumina balls (cylpebs) are used ....

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.... ld. Counsel for the appellant, pleaded that the Board vide Circular No. 920/10/2010-CX, dated 1-4-2010 has clarified that 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, that from this Circular, it is clear that the grinding balls and ceramic pebbles (cylpebs) used for gri....

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.... for grinding cement clincker into cement. In terms of the Board's Circular dated 1-4-2010, the grinding media balls are to be considered as components of the capital goods for the purpose of Cenvat credit. In view of this, I hold that the grinding media balls and cylpebs, etc. used as grinding media in the grinding mills are capital goods and would be eligible for Cenvat credit. 7. As reg....