Dear friend,
I would like you to go through the provisions of Section 79(1) of the Factories Act,1948 once again.
Any authorized leave of absence,holidays and compensatory off admissible either under any law or under the contract of employment should be considered for all the purposes of employment as duty including the computation of 240 days in a year.
But, only such of those days would not enable the concerned employee to earn any E.L for those days of authorized absence on account of the contingencies specifically mentioned in the Explanation 1 to s.s (1) of Section 79. Conclusively, these days of authorized absence determine the criterion only for " eligibility" but do not confer " entitlement" if any.
"240days" in relation to continuous service for any purpose including computation of EL is a legal fiction that doesn't imply physical presence or actual work in the place of employment.