The investments that are eligible for the threshold investment calculation are:
Expenditure incurred on new Plant, Machinery, Equipment and Associated Utilities
Eligible investment includes expenditure on a new plant, machinery, equipment and associated utilities as well as tools, dies, moulds, jigs, fixtures (including parts, accessories, components, and spares thereof) of the same, used in the design, manufacturing, assembly, testing, packaging or processing of any of manufactured goods covered under target segments.
Expenditure incurred on new Research and Development (R&D)
Eligible investment includes capital expenditure on R&D and product development related to Target Segments.
Expenditure related to Transfer of Technology (ToT) Agreements
Eligible investment includes the cost of technology and initial technology purchase related to manufactured goods covered under Target Segments.
Associated Utilities
Expenditure incurred on associated utilities as defined in the scheme guideline shall be considered as Investment for determining eligibility under the Scheme.
(refer scheme guidelines for more information)