https://www.taxtmi.com/caselaws?id=202831 Imported steel grits used as abrasive cutting media in sawing were treated as consumables linked to the machinery, not as raw materials for the granite slabs, because they did not become part of the finished goods. On that basis, the final products were regarded as manufactured wholly from indigenous raw materials, so the condition in Notification No. 8/97-C.E. was satisfied. The assessee was therefore entitled to the notification benefit, and the disallowance was held unsustainable. en-us Tue, 08 Jun 2010 00:00:00 +0530 Tue, 19 Apr 2011 08:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202831 Imported steel grits used as abrasive cutting media in sawing were treated as consumables linked to the machinery, not as raw materials for the granite slabs, because they did not become part of the finished goods. On that basis, the final products were regarded as manufactured wholly from indigenous raw materials, so the condition in Notification No. 8/97-C.E. was satisfied. The assessee was therefore entitled to the notification benefit, and the disallowance was held unsustainable. Case-Laws Central Excise Tue, 08 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202831