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TMI Blog2013 (8) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... t:- As regards the grinding media balls and cylpebs, there is no dispute that the same are used as grinding media in grinding mill 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 cylpe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit 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 for fine grinding. As regards the rods and hammers, there is no dispute that the same are used in the hammer mills, where the limestone is crushed. The department being of the view that these items are not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t/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 grinding of cement clinkers into cement are to be considered as component of capital goods and would be eligible for Cenvat credit. As regards the hammers and rods, the same are used in the Hammer Mill, where the li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old 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 regards the rods and hammers, since undisputedly, the same are used in the hammer mills, where the limestones are crushed, the same have to be considered as part of the hammer mill and would be covered by the definition of capital good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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