1997 (8) TMI 207 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA rejected the Reference Application made by the Applicant-Commissioner regarding the scope of words "in or in relation to manufacture" in Rule 57A. The Tribunal stated that whether a process is considered manufacturing or not depends on the specific circumstances of each case and is not a question of law. The Tribunal also noted that the Reference Application was treated as an appeal seeking review of the Tribunal's order, which was incorrect. Therefore, the Reference Application was rejected.