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

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..... xcise (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 ball mills in the Ceramic Tile .....

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..... 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 designs are also essential for operati .....

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