My opinion is that 240 days of continuous service, which is the eligibility criterion for Earned Leave (EL) to be availed in the succeeding year, is applicable under the Factories Act. If an employer falls under the Shop and Establishment Act, then EL is to be calculated based on the provisions of EL under the Shop and Establishment Act, which are different.
Yes, as the name suggests, Maternity Leave is a form of leave, and that period cannot be considered for working out EL/CL, etc.
Col. Suresh Rathi