IPRS v EIMPA dealt with whether the work incorporated in the sound track of a cinematograph film vests in the composer of that musical work or whether it became the property of the cinematograph film producers with no copyright subsisting in them, if the composers were engaged under a contract of service. It was held that with respect to the musical work incorporated in the sound track of the film, the copyright in a cinematograph film or a record does not affect the separate copyright in any work in respect of which or a substantial part of which, the film, or as the case may be, the record is made.