Printing Press activity is a manufacturing process under ‘ESI Act’

U.P. Cooperative Federation Ltd. Vs Emoployees State Insurance Corporation (Allahabad High Court) In the present case, the demand was raised for an amount of Rs.33,846/- for the employer’s contribution for the employees working in the account section of PCF Press for the period January 1981 to September 1986 and from January 1988 to May 1989. Thus, the demand pertain to the period prior to 20.10.1989 when the definition of ‘manufacturing process’ under section 2(14-AA) was inserted under the ESI Act. In view of the amended Act No.29 of 1989 being prospective in nature, the de...