An cutting element incorporates a non-magnetic and electrically conductive substrate on which a layer of polycrystalline diamond particles is sintered to the substrate. An method of forming a cutting element comprises sintering the substrate, a layer of diamond particles and a catalyst source at a pressure greater than 20 kbar and a temperature greater than 1200° C. to form a layer of polycrystalline diamond particles bonded to the substrate. Cutting elements incorporating non-magnetic and electrically conductive substrates can be sectioned using ablation techniques, such as laser cutting.