(i) Compound wall, Administrative Office Building, Labor quarters for employees/ workers and any other civil work not directly related to the production and processing.
(ii) Cost of land for the project.
(iii) Fuel, consumables, spares and stores.
(iv) Computers, AC with ducting and allied office furniture.
(v) Personal Transport vehicles.
(vi) Second hand/ old machines / refurbished machinery.
(vii) Expenditure on painting of machinery.
(viii) Stationery items.
(ix) Pre-operative expenses, consultancy Fee, Margin Money, working capital, contingencies and the expenditure made by the applicant on the eligible project cost before the date of issue of sanction / approval letter by the Ministry shall not be considered as part of eligible project cost.