Dear Sir,
There are different sections into it. Like the definition of Factories and definition of manufacturing process.
1.The definition of "manufacturing process" does not depend upon and is not co-related with any end product being manufactured out of a manufacturing process. It includes even repair, finishing, oiling or cleaning process with a view to its use, sale, transport, delivery or disposal. It cannot be restricted to an activity which may result in manufacturing something or production of a commercially different article. The "manufacturing process" cannot be interpreted in a narrow sense in respect of an act which is meant for the purpose connected with social welfare; M/s Qazi Noorul Hasan Hamid Hussain Petrol Pump v. Deputy Director, Employee's State Insurance Corporation, 2003 LLR 476.
2.The definition of factories is similar as mentioned in above threads.
If your manufacturing process comes under the ambit of any two definitions then Factories act 1948 must be applicable.
Regards
Sunil Upreti