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HIGH COURT OF BOMBAY
Jitendra Jain, J
Madhu Malti Enterprises – Appellant
Versus
Employees State Insurance Corporation – Respondent
| Table of Content |
|---|
| 1. definition of factory and manufacturing process in the context of medicine storage. (Para 1 , 2 , 3 , 4 , 5) |
| 2. analysis of 'manufacturing process' requires active processing, not mere storage. (Para 6 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19) |
| 3. distinction between cold storage facilities and household refrigerators. (Para 20 , 21 , 22 , 23 , 24 , 25 , 26 , 27 , 28) |
| 4. precedent analysis regarding defining manufacturing activity. (Para 29 , 30 , 31 , 32 , 33) |
ORAL JUDGMENT:-
CORAM : JITENDRA JAIN, J.
DATED : 2nd FEBRUARY 2026
1. This appeal filed under Section 82 of the Employees’ State Insurance Act, 1948 (for short “the ESI Act”) was admitted on 19th August, 2019 on following substantial question of law.
(a) Whether the use of refrigerator for storage of medicines in a refrigerator amounts to continuation of process of manufacturing ?
2. This appeal is filed against an order of the ESI Court dated 8th September, 2015 wherein it is held that preservation and storage of medicines in the refrigerator would amount to process of manufacturing since the said process continues till the goods are disposed of by a person who is involved in the trade. The re
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