https://www.taxtmi.com/caselaws?id=756888 CESTAT Chennai held that Polycril Sector 130, 140 used in granite processing should be classified as consumables rather than raw materials. Following SC precedent in GTN Textiles case, the tribunal found these items do not remain until final product reaches end user - Polycril settles dust particles while Sector 130, 140 polishes granite blocks and disappears. Since goods are used for processing but don't become part of final product and aren't essential for manufacturing, they cannot qualify as raw materials under Notification No. 23/2003-CE. Department's classification as raw materials was unjustified. Appeal allowed, impugned order set aside. en-us Thu, 25 Jul 2024 00:00:00 +0530 Mon, 12 Aug 2024 08:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756888 CESTAT Chennai held that Polycril Sector 130, 140 used in granite processing should be classified as consumables rather than raw materials. Following SC precedent in GTN Textiles case, the tribunal found these items do not remain until final product reaches end user - Polycril settles dust particles while Sector 130, 140 polishes granite blocks and disappears. Since goods are used for processing but don't become part of final product and aren't essential for manufacturing, they cannot qualify as raw materials under Notification No. 23/2003-CE. Department's classification as raw materials was unjustified. Appeal allowed, impugned order set aside. Case-Laws Central Excise Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756888