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19. Since the reliance on dominant ingredient test in regard to cost variation has not been considered by CEGAT though the same has relevance, the matter is remitted to CEGAT to consider those aspects. It shall also consider whether the items can be considered as “consumable” on the facts of the case.

20. Dealing with a case under a sales tax statute i.e. the Andhra Pradesh General Sales Tax Act, 1957, this Court held that the word “consumable” takes colour from and must be read in the light of the words that are its neighbours “raw material”, “component part”, “sub-assembly part” and “intermediate part”. So read, it is clear that the word “consumables” therein refers only to material which is utilised as an input in the manufacturing process but is not identifiable in the final product by reason of the fact that it has got consumed therein. It is for this reason, a departure was made from the concept that “consumables” fall within the broader scope of the words “raw materials”. Reference in this connection can be made to the view expressed in Dy.