What is the procedure to delete materials permanently from Material Master?

The process for deleting the materials permanently from material master is by using transactioncode MM70 and the navigation is Material Master>Other>Reorganization>Material>Choose. Then build variant with selection range of material master records to be selected for deletion and maintain run parameters and then execute.

Using Transaction Code MM71 navigate as follows Material Master>Other>Reorganization and then build the second variant, maintain run parameters and execute. It is also important to remove the records manually form info records, PO, PR reservation etc for successful deletion of the material.