Items used in Ceramic Tiles Industry – Whether capital goods or input Circular No. 920/10/2010-CX, dated 1-4-2010 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 .....
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