Hi Suresh,
Delete Material in MDG will not completely delete the material from the data base however, when the
system creates a change request for deleting the chosen material. The change request enters the appropriate workflow and, once approved, results in the material being flagged for archiving in the next archiving run.
You can see the material mark for deletion ->Go in SE11 tcode--> MARA Table-> Mark for deletion flag field LVORM = 'X'.
so, when LVORM flag field is marked as 'X', it indicates item has been marked for deletion through governance.
Hope it helps.
Regards
Prateek Agarwal