Expenditure incurred on new Plant, Machinery, Equipment and Associated Utilities:
This shall include expenditure on new plant, machinery, equipment and associated utilities. It shall also include expenditure on packaging, freight/ transport insurance, and erection and commissioning of the new plant, machinery, equipment including laboratory equipment and associated utilities. Associated utilities would include essential equipment required in operation areas such as Clean Rooms, Air Curtains, Temperature and Air Quality Control Systems, Compressed Air, Water & Power Supply and Control Systems. Associated utilities shall also include ETP, incinerators, effluent lines / tanks / treatment, supply lines of water / sewerage / solvents/ gases, solvent recovery, solid waste treatment plant, solvent storage  tanks,  LPG  storage  tanks,  warehousing,  electricity  lines, power generation facility and communication lines for telephone­ internet within the establishment. All non-creditable taxes and duties would be included in such expenditure.
Expenditure incurred for establishment of new Research and Development (R&D) facility:
This shall include capital expenditure, R&D and product development related to eligible product only. All non-­ creditable taxes and duties would be included in such expenditure.
No second hand/ used I refurbished plant, machinery, equipment, utilities or R&D equipment shall be used to manufacture the eligible product.
Expenditure incurred on Land:
The expenditure incurred on land required for the project / unit shall not be considered for determining threshold investment.
Expenditure incurred on Building:
This shall include expenditure on construction of building where new plant and machinery are installed and shall also include expenditure on associated infrastructure including internal roads and compound wall. However, the expenditure on the associated infrastructure shall be limited to 20% of the investment in new plant & machinery. Further, expenditure on guest house building, recreational facilities, office building, residential colonies and similar structures shall not be considered for determining the threshold investment.