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2016 (9) TMI 780 - AT - Central Excise100% EOU - the goods should have produced or manufactured in 100% EOU wholly form the raw materials produced or manufactured in India - Classification - whether epoxy resin should be treated as consumables as per appellant or as a raw material as per Department which forms part of the final product - Held that:- the imported Epoxy resin only adds gloss and smoothness and fills up on the surface orifices. It is not disputed that the granite slabs is complete and ready for its intended use even without the use of Epoxy resin and that the latter only facilitates better visual appearance. Therefore, the said Epoxy resin cannot be considered as raw material in the facts of the instant case followed by the various decisions of Tribunal. - Decided against the Revenue
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