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 under the provisions of CENVAT Credit Rules. On the other items too, namely, bolting cloth/ screens/ silicon cylinders which carry designs and which are fitted on the machines used for printing of design over the surface of the tiles, doubts have arisen as to whether these should be considered as capital goods or inputs. Classification of these items as capital goods or inputs is also relevant because a concessional rate of excise duty is available to a tile manufacturer subject to the condition that no cenvat credit on inputs used in the manufacture of ceramic tiles is taken.readmore
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