FED on Cement

[AntoineMcmah]

Please find here definition of manufacture

“manufacture” includes,–
(a) any process incidental or ancillary to the completion of a manufactured product;
(b) any process of re-manufacture, remaking, reconditioning or repair and the processes of packing or repacking such product, and, in relation to tobacco, includes the preparation of cigarettes, cigars, cheroots, biris, cigarette and pipe or hookah tobacco, chewing tobacco or snuff

I think factory building is also included in manufacture as it is ancillary to the completion of a manufactured product

Thanks for sharing out the complete role of manufacture.. I do need to collect some more details which I will share it out here..