https://www.taxtmi.com/caselaws?id=379144 The Tribunal ruled in favor of the appellant, holding that epoxy resin and ager should be classified as consumables, not raw materials, for availing exemption under the Central Excise Tariff Act. The appellant, engaged in manufacturing granite slabs, successfully argued that these items were not indispensable in the manufacturing process, citing precedents where similar materials were considered consumables. Consequently, the Tribunal allowed the appeals, setting aside the orders that denied the exemption and determining the appellant eligible for the exemption notification. en-us Fri, 08 Feb 2019 00:00:00 +0530 Mon, 29 Apr 2019 06:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379144 The Tribunal ruled in favor of the appellant, holding that epoxy resin and ager should be classified as consumables, not raw materials, for availing exemption under the Central Excise Tariff Act. The appellant, engaged in manufacturing granite slabs, successfully argued that these items were not indispensable in the manufacturing process, citing precedents where similar materials were considered consumables. Consequently, the Tribunal allowed the appeals, setting aside the orders that denied the exemption and determining the appellant eligible for the exemption notification. Case-Laws Central Excise Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379144