Manufacture-related process classification is fact-specific, and a reference application cannot be converted into an appeal or review.

Whether a process falls within "in or in relation to manufacture" under Rule 57A depends on the facts and circumstances of each case and is ordinarily a factual determination, not a pure question of law for reference. On that basis, the scope issue did not give rise to a referable question of law. A reference application also cannot be treated as an appeal, nor converted into a review petition challenging the Tribunal's order. The Revenue's reference application was therefore not maintainable and was rejected.

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Issues: (i) Whether the scope of the words "in or in relation to manufacture" in Rule 57A extended to all processes carried out up to the stage when the goods acquired the form in which they were marketed; (ii) whether a reference application could be treated as an appeal seeking review of the Tribunal's order.

Issue (i): Whether the scope of the words "in or in relation to manufacture" in Rule 57A extended to all processes carried out up to the stage when the goods acquired the form in which they were marketed.

Analysis: The nature of a process as manufacture, or as being in or in relation to manufacture, depends on the facts and circumstances of each case. Such a determination is factual and cannot be treated as a pure question of law for reference.

Conclusion: The issue did not give rise to a referable question of law.

Issue (ii): Whether a reference application could be treated as an appeal seeking review of the Tribunal's order.

Analysis: The application was framed in substance as an appeal challenging the Tribunal's order. A reference application cannot be converted into an appeal or used as a vehicle for review of the Tribunal's decision.

Conclusion: The reference application could not be entertained as an appeal or review petition.

Final Conclusion: The Revenue's reference application was not maintainable and was rejected.

Ratio Decidendi: Whether a process is manufacture or is in relation to manufacture is ordinarily a question of fact depending on the circumstances of each case, and a reference application cannot be converted into an appeal or review proceeding.

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