The Association have received communication on 30th June 2021 from Mr. Venkat H. A., Deputy Director (Policy), Department of Pharmaceuticals, Ministry of Chemicals and Fertilizers on the above subject:
The undersigned is directed to refer to the abovementioned subject and state the following:
- Clause 2.15.1 may be read as under: 2.15.1. 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 operational areas such as Clean Rooms, cold-chain infrastructure at the manufacturing site, 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, IT systems as a part of Quality Assurance/Quality Certification/Manufacturing and communication lines for telephone-internet within the establishment. All non-creditable taxes and duties would be included in such expenditure.
- The contents at table under clause 4.1 and Appendix I & K (wherever applicable) of the operational guidelines may be read as under:
- Clause 6.2.1 may be read as, ‘Expenditure incurred on new Plant, Machinery and Equipment as defined in clause 2.15.1 of these guidelines shall be considered as Investment for determining eligibility under the Scheme.'
- Clause 6.2.4 may be read as, 'Expenditure incurred on new associated utilities as defined in clause 2.15.1 of these guidelines shall be considered as Investment for determining eligibility under the Scheme.'
- 'Clause 6.3.1' therein may be read as `Clause 6.4'
- 'Clause 6.3.2' therein may be read as 'Clause 6.5”
- Clause 6.6 is hereby added as under:
‘Building: Expenditure incurred on building as defined in Clause 2.15.5 of these guidelines shall be considered as Investment for determining eligibility under the Scheme.'
F.No. 31026/92/2020-Policy
Venkat H.A., Deputy Director (Policy), Ministry of Chemicals and Fertilizers, Department of Pharmaceuticals, New Delhi.
