https://www.taxtmi.com/caselaws?id=89376 Watchmen employed in a workshop are not treated as workmen for computing the worker threshold under Notification No. 54/75-C.E. because they do not participate in the manufacturing process and their duties are too remote to be regarded as incidental to or connected with it. Their names therefore cannot be included when determining whether the unit crosses the permissible limit for exemption eligibility. The exclusion of watchmen was directed to be applied for fresh consideration of eligibility under the notification. en-us Thu, 24 Sep 1998 00:00:00 +0530 Mon, 26 Sep 2011 16:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89376 Watchmen employed in a workshop are not treated as workmen for computing the worker threshold under Notification No. 54/75-C.E. because they do not participate in the manufacturing process and their duties are too remote to be regarded as incidental to or connected with it. Their names therefore cannot be included when determining whether the unit crosses the permissible limit for exemption eligibility. The exclusion of watchmen was directed to be applied for fresh consideration of eligibility under the notification. Case-Laws Central Excise Thu, 24 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89376