The storage facility is a part of the manufacturing activity undertaken, the Section 2 (k) of the Factories Act 1948 defines Manufacturing Process as under:
(k) “manufacturing process” means any process for—
(i) making, altering, repairing, ornamenting, finishing, packing, oiling, washing, cleaning, breaking up, demolishing, or otherwise treating or adapting any article or substance with a view to its use, sale, transport, delivery or disposal,
(ii) pumping oil, water, sewage or any other substance; or
(iii) generating, transforming or transmitting power; or
(iv) composing types for printing, printing by letter press, lithography, photogravure or other similar process or book binding; or
(v) constructing, reconstructing, repairing, refitting, finishing or breaking up ships or vessels; or (vi) preserving or storing any article in cold storage;
So packing the goods or keeping goods for its sale or disposal would come within the manufacturing process.
The warehouse is opposite the factory, so it is appurtenant to the factory building. Furthermore, there will be regular crisscrossing of workmen between the factory and warehouse every now and then. So it is to be mentioned as a part of the factory and the Factory License shall be amended to include it, if it is already not done so. For practical reasons, it is advisable to avoid registering it under Shop & Establishment Act