https://www.taxtmi.com/caselaws?id=88588 Whether repairing, reconditioning, remaking and replacing parts in damaged transformers amounted to manufacture depended on the actual processes undertaken and was treated as a question of fact. The Tribunal's finding that no manufacture occurred was based solely on the case-specific facts and did not involve interpretation of law. As no referable question of law arose under Section 35G(1) of the Central Excise Act, 1944, the reference application was not maintainable. en-us Mon, 16 Mar 1998 00:00:00 +0530 Mon, 19 Sep 2011 17:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88588 Whether repairing, reconditioning, remaking and replacing parts in damaged transformers amounted to manufacture depended on the actual processes undertaken and was treated as a question of fact. The Tribunal's finding that no manufacture occurred was based solely on the case-specific facts and did not involve interpretation of law. As no referable question of law arose under Section 35G(1) of the Central Excise Act, 1944, the reference application was not maintainable. Case-Laws Central Excise Mon, 16 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88588