Greetings Sunil,
Typically you use an Equipment record if you need to:
- track the Equipment according to its identity (inventory number, plaque number), track the usage history of the equipment (e.g. what locations was it installed in etc.), keep track of Equipment maintenance and refurbishment
It depends on how big and important the rollers are; if they are pieces of equipment you track, maintain as assets in accounting, track and optimize maintenance activities for them, and refurbish them several times during their lifetime - it makes sense to create them as Equipments.
However, if they are smaller, disposable pieces which are not depreciated, tracked etc. it will be enough to treat them as consumables/spares (material components).
For your scenario, I imagine you would have a technical object (a Functional Location or an Equipment) where your rollers are installed and used; you can set up a counter measuring the amount of material processed (in kgs) and schedule a maintenance plan to replace the rollers (as a material) each 4000-5000 processed kilos.
You could set up rollers as a serialised material if you want to differentiate between every piece in the stores/workshop, but don't want to set them up as Equipments.
Please be aware that this scenario is not good if you remove and keep used rollers on stock mid-use, e.g. after passing 2000 kgs, and would like to keep track of that - use Equipment records with separate Counters then.
I hope this is helpful, but a more detailed description would require more knowledge on your process & requirements.
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