https://www.taxtmi.com/caselaws?id=87254 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. en-us Tue, 26 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 17:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87254 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. Case-Laws Central Excise Tue, 26 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87254