Important judgment : After manufacturing process starts, the work on a factory building or any other civil work therein shall not attract provisions of BOCW Act or Cess Act.

After manufacturing process starts, the work on a factory building or any other civil work therein shall not attract provisions of BOCW Act or Cess Act.
After manufacturing process starts, the work on a factory building or any other civil work therein which can be subjected to provisions of Factories Act, 1948, shall not attract provisions of Act No. 27/1996 or then Cess Act. However till that stage is reached, certain amount of "work" is always done and the building or structure ready to house the plant, machinery etc. is already available. On that "work", legitimately cess can be demanded and has been demanded. We therefore, find that after such building and structure is put to use as a factory, no question of refund of any cess can arise.
-Wardha Power Co. Ltd. vs. State of Maharashtra and others 2017
(Bom. H.C)The Building and Other Construction Workers (Regulation of Employment & Conditions of Service) Act, 1996