EARNED LEAVE ENCASHMENT DOES NOT AMOUNT TO WAGES FOR EPF

:!: IT IS LEARNT THAT, THE HON'BLE SUPREME COURT IN IT'S JUDGMENT DATED 12/03/2008 PASSED IN APPEAL (CIVIL) NO. 1852 OF 2004 IS PLEASED TO HOLD THAT, THE EARNED LEAVE ENCASHMENT IS NOT WAGES AS DEFINED UNDER SECTION 2(b) OF THE EMPLOYEES PROVIDENT FUND AND MISC. PROVISIONS ACT, 1952.

Dear friends,
Copy of Supreme Court decision in this regard is attached for your information. It has been held that PF is not applicable on leave encashment and payment if already made can be adjusted against future liabilities.
Regards,
PC Agrawal

Dear HR friends,
I have been reading for all those articles on non deduction of PF on PL encashment. But can anyone will please state that have the companies started this action of non deduction of PF from PL encashment.
If yes ,please mention the company names and effective date of implementation.Please help, as we have to take related decision in my company.
Regards
Chandrakant.