Elentec India argued that maintaining a canteen was a statutory obligation for it under the Factories Act, 1948, as it employs thousands of workers across its three factory premises. The company specifically asked if the credit was admissible and, if so, whether it covered both its direct employees and its off-roll contractual staff

The Bench found Demands 1, 2 and 4 Devoid of Merit, and Demand 3 was Sent Back to the Adjudicating Authority

Upon completion of the official process, Justice Surya Kant is expected to assume office as the 53rd Chief Justice of India