Eligibility for budgetary support clarified with verification, documentation and disposal timelines to streamline industrial grant claims. Clarifies operational aspects of the Scheme of Budgetary Support: units previously covered by residual excise exemptions are not eligible; kits comprising in house and third party sourced inputs qualify as manufactured products when supplied as finished kits; Chartered Accountant certification is recognised; assessees may obtain separate registrations to segregate eligible operations. The Central Tax officer at the principal place of business sanctions claims for multi location assessees; month wise details must accompany quarterly refund applications. Claims must be disposed within two weeks, not exceeding thirty days. Support is a grant subject to CAG audit and decisions of the sanctioning authority are final.