• Large Scale Industrial Unit with investment in Plant and machinery more than Rs. 10.00 Crore will be eligible.(P&M means Investment in building and machinery) • Basic IPA shall vary from 40 to 10?sed on formula. • 1.5 times additional incentives for food processing units. • Basic IPA shall be limited to maximum Rs.150 Crore. • Unit will have to utilize minimum 40% of their installed capacity for the 1st Year. For subsequent year unit will have to utilize 75% of peak previous year gross supply value. • Export unit on export of atleast 25% to 75% of their total sale shall be eligible for 1.0 to 1.2 times over and above basic IPA. • Based on employment generation by the unit in range of 100 to 2500 unit can get 1.0 to 1.5 times over and above basic IPA. • Unit established on priority blocks will be eligible for 1.2 times over and above the basic IPA (except cement unit)
