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  The below case details and attached judgement copy is for your knowledge and reference purpose. Case between - Texmo Industries Vs ESIC Subject of the Case - “Conveyance Allowance” is an exempt component of wage under ESIC - Supreme Court of India in the case of ESIC Vs Texmo Industries in Special Leave Petition (c), SC-811/2021. Case Details Matter in Front of the Employees State Insurance Court - Coimbatore. ESIC conducted the Inspection Texmo Industries for the period of December 2010 to December 2014. The ESIC Inspecting authorities found Rs. 19,38,300/- was due from the employer which includes Rs. 9,48,517/- for the payment of the Conveyance allowance. The authorities found Rs. 1,45,92,566/- was paid on the head of the conveyance allowance as wages. The ESIC further issued a notice under Section 7-C and subsequently issued an Order under Section 45A for the payment of contribution for the Conveyance allowance paid to the employees of Rs. 9,48,517/-. Texmo Industries paid the rem