https://www.taxtmi.com/caselaws?id=332519 Imported epoxy resin and hardener used by a 100% Export Oriented Unit to fill surface cracks and improve the gloss and smoothness of granite slabs are consumables, not raw materials. The applicable test is whether an input is indispensable to the manufacturing process so that the finished product cannot emerge without it, and whether it is used in manufacture rather than as part of the manufacturing apparatus. Since polished granite slabs were complete and usable without the resin, it was not an essential ingredient of the finished product. The unit therefore remained eligible for concessional treatment under Notification No. 23/2003-CE for Domestic Tariff Area clearances, and the related demands were unsustainable. en-us Thu, 28 Jul 2016 00:00:00 +0530 Fri, 18 Aug 2017 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332519 Imported epoxy resin and hardener used by a 100% Export Oriented Unit to fill surface cracks and improve the gloss and smoothness of granite slabs are consumables, not raw materials. The applicable test is whether an input is indispensable to the manufacturing process so that the finished product cannot emerge without it, and whether it is used in manufacture rather than as part of the manufacturing apparatus. Since polished granite slabs were complete and usable without the resin, it was not an essential ingredient of the finished product. The unit therefore remained eligible for concessional treatment under Notification No. 23/2003-CE for Domestic Tariff Area clearances, and the related demands were unsustainable. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332519