https://www.taxtmi.com/caselaws?id=288200 Construction labour engaged solely in erecting additional factory buildings and ancillary structures for expansion is not covered by the inclusive definition of "employee" under Section 2(9) of the Employees' State Insurance Act, 1948, where the work lacks a real nexus with the factory's manufacturing activity. The applicable test is whether the construction work is incidental to or connected with the manufacturing process itself. Workers employed only for temporary construction of annexes, rest houses, creches, cycle stands and time offices do not satisfy that connection and remain outside coverage. en-us Tue, 17 Aug 1976 00:00:00 +0530 Mon, 25 May 2020 18:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288200 Construction labour engaged solely in erecting additional factory buildings and ancillary structures for expansion is not covered by the inclusive definition of "employee" under Section 2(9) of the Employees' State Insurance Act, 1948, where the work lacks a real nexus with the factory's manufacturing activity. The applicable test is whether the construction work is incidental to or connected with the manufacturing process itself. Workers employed only for temporary construction of annexes, rest houses, creches, cycle stands and time offices do not satisfy that connection and remain outside coverage. Case-Laws Indian Laws Tue, 17 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288200