As per case facts, the appellant partly manufactured footwear through M/s Stepwell Industries Ltd. under an agreement where Stepwell's workers operated machines within the appellant's premises, using their electricity. The ... appellant claimed benefits under an excise notification, but the Collector and Tribunal denied it, counting Stepwell's workers and finding the total exceeded the 49-worker limit. The appellant appealed, arguing Stepwell Industries was a separate factory and its workers should not be counted. The question arose whether the workmen of M/s Stepwell Industries, working within the appellant's factory premises under an agreement, should be counted towards the total number of workers for eligibility under a specific excise notification, where the limit was 49 workers. Finally, the Supreme Court held that given the terms of the agreement, the workers of M/s Stepwell Industries were indeed working within the precincts of the appellant's factory. Therefore, for the purpose of the notification, their numbers must be included when calculating the total workforce. Since the combined number of workers exceeded the limit of 49, the appellant was not eligible for the benefit of the excise notification.