https://www.taxtmi.com/caselaws?id=30963 Epoxy resin and ager used only to polish granite slabs or fill fissures and minute pores qualify as consumables rather than raw materials for exemption purposes. The applicable distinction is whether an item goes into manufacture so that the finished product would be impossible without it; materials used during processing without remaining in the finished product are consumables. As epoxy resin and ager did not remain in polished granite slabs, they were eligible for the benefit under Notification No. 8/97-C.E. Board circulars and Development Commissioner communications treating the items as consumables supported this treatment. en-us Wed, 30 Jan 2008 00:00:00 +0530 Fri, 10 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30963 Epoxy resin and ager used only to polish granite slabs or fill fissures and minute pores qualify as consumables rather than raw materials for exemption purposes. The applicable distinction is whether an item goes into manufacture so that the finished product would be impossible without it; materials used during processing without remaining in the finished product are consumables. As epoxy resin and ager did not remain in polished granite slabs, they were eligible for the benefit under Notification No. 8/97-C.E. Board circulars and Development Commissioner communications treating the items as consumables supported this treatment. Case-Laws Central Excise Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30963