https://www.taxtmi.com/caselaws?id=89674 The proposed reference concerned whether coated titanium metal anodes used as electrodes in an electrolytic cell raised a referable question of law. The Tribunal treated the issue as depending on the character of the item in the manufacturing process, noted that the same matter had already been considered in the assessee's earlier case, and regarded the determination as one of fact rather than a pure legal question. On that basis, it found no referable question of law arising from the impugned order and rejected the reference application. en-us Thu, 17 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89674 The proposed reference concerned whether coated titanium metal anodes used as electrodes in an electrolytic cell raised a referable question of law. The Tribunal treated the issue as depending on the character of the item in the manufacturing process, noted that the same matter had already been considered in the assessee's earlier case, and regarded the determination as one of fact rather than a pure legal question. On that basis, it found no referable question of law arising from the impugned order and rejected the reference application. Case-Laws Central Excise Thu, 17 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89674