https://www.taxtmi.com/caselaws?id=43856 Workers employed by a contractor operating inside the manufacturer's factory premises were treated as working within the precincts of that factory for Notification No. 88 of 1977-C.E. Because the contractor used the manufacturer's machines and electricity and the premises remained under the manufacturer's possession, those workers had to be included in the worker count. The inclusion pushed the total beyond the 49-worker limit, so the exemption was not available. en-us Wed, 26 Oct 1994 00:00:00 +0530 Sat, 12 Jul 2014 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43856 Workers employed by a contractor operating inside the manufacturer's factory premises were treated as working within the precincts of that factory for Notification No. 88 of 1977-C.E. Because the contractor used the manufacturer's machines and electricity and the premises remained under the manufacturer's possession, those workers had to be included in the worker count. The inclusion pushed the total beyond the 49-worker limit, so the exemption was not available. Case-Laws Central Excise Wed, 26 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43856