Assessee claimed depreciation on moulds used for manufacture of glass at rate of 30 per cent.  Tribunal restricted depreciation to 10 per cent.  Court held that the Tribunal did not determine whether assessee was a ‘glass manufacturing concern’ and/or whether manufacturing process involved ‘direct fire glass melting in furnaces’  This determination of fact was essential to come to a finding whether assessee was entitled to a higher rate of depreciation of 30 per cent on Moulds. (AY. 1983-84)