In DELMIA Manufacturing Item Definition (MGA/MFN), what is the recommended way to model consumable raw materials that are transformed during manufacturing?

Example: Carbon fiber rolls, glass fiber rolls are received as consumable raw materials. During the "Cutting" operation, these rolls are cut into individual sheets, which are then used in subsequent manufacturing operations.

Should the rolls be represented as Consumable Manufacturing Items in the MBOM, or should only the produced sheet parts appear in the MBOM? If the raw material rolls are not part of the MBOM, how can they be assigned as consumed items in the manufacturing process? What is the Dassault Systèmes recommended modeling practice for this scenario?