The chain of dependent origination? Buddhism?
arises volitional formation
, kamma is the encactment of volitional formation.
From volitional formation
arise mental and physical phenomena
(i.e. the physical-mental phenomenological world).
I think that Buddhism clearly consists of this view, and I've read this same refutation in many Theravada sources. It is the kamma of passing-away beings that causes the planes beneath the fourth-jhanic planes to reform and repopulate. Worlds do not exist during the 64th dissolution phase.
So we have the chain of dependent origination and Abhidhamma clearly and explicitly making this point and refuting the claim that mind, consciousness, and the arising of living beings is dependent on matter.
That you should claim Buddhism doesn't refute this materialist thinking is peculiar.