https://www.taxtmi.com/caselaws?id=81845 A person who supervises and controls manufacturing activity within factory premises may be treated as a worker if the work is connected with the manufacturing process, not merely administrative in nature. Applying the statutory definition under the Factories Act, 1948, the text treats occasional visits by an engineer to oversee production, specifications, standards and quality as relevant work for the factory-worker threshold. Because the assessee admitted nine workers and the engineer was counted as the tenth, the unit fell within the definition of a factory and could not claim exemption from licensing control and duty. en-us Mon, 20 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81845 A person who supervises and controls manufacturing activity within factory premises may be treated as a worker if the work is connected with the manufacturing process, not merely administrative in nature. Applying the statutory definition under the Factories Act, 1948, the text treats occasional visits by an engineer to oversee production, specifications, standards and quality as relevant work for the factory-worker threshold. Because the assessee admitted nine workers and the engineer was counted as the tenth, the unit fell within the definition of a factory and could not claim exemption from licensing control and duty. Case-Laws Central Excise Mon, 20 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81845