industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with ... power, or employs twenty or more workers in a manufacturing process carried on without the aid of power. (3) The amount of deduction
industrial undertaking manufactures or produces articles or things, the undertaking employs ten or more workers in a manufacturing process carried on with ... power, or employs twenty or more workers in a manufacturing process carried on without the aid of power. (3) The amount of deduction
industrial undertaking manufactures or produces articles or things, the undertaking employes ten or more workers in a manufacturing process carried on with ... power, or employes twenty or more workers in a manufacturing process carried on without the aid of power: Provided that the condition in clause
other appliances whereby power is generated, transformed, transmitted or applied; (k) “manufacturing process” means any process for— (i) making, altering, repairing, ornamenting, finishing, packing ... principal employer, whether for remuneration or not, in any manufacturing process, or in cleaning any part of the machinery or premises used
manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure ... adapting any goods; but does not include such manufacture or manufacturing processes as may be prescribed; (u) "manufacturer" in relation
preceding twelve
months, and in any part of which a manufacturing
process is being carried on with the aid of power,
or is ordinarily ... preceding twelve
months, and in any part of which a manufacturing
process is being carried on without the aid of
power, or is ordinarily
manufacturing process."
Similarly, for the process of drying, it was held as under:-
"The process of drying has also to be considered ... process'. Therefore, in either of the aforesaid two
situations, the process of washing and cleaning would come within the
definition of `manufacturing
only when electric power is used in manufacturing
process with 10 or more employees, then alone ESI Act could be made
applicable and, therefore ... preceding twelve months and in any point of which a
9
manufacturing process is carried on with the aid of power or is ordinarily
Factories Act in
the absence of any operations/ manufacturing process and, therefore, mere
obtaining a licence under Section 6 of the Factories Act would ... excluded from
the provisions of Welfare Cess Act as no manufacturing process or factory
operation had started by the appellants and, therefore, appellants
cannot be held to
be a 'factory'. That no manufacturing process was being carried on in the
said project. Placing reliance ... removed by the manufacturer therefore. Such is not
the scheme of the definition of the term 'manufacturing process' as found
