Capital investment subsidy eligibility extended to service, biotechnology and power units, specifying eligible plant components and claim conditions. The amendment treats specified Service Sector, Biotechnology and Power Generating units as industrial units and deems their operational/functional date as the date of commencement of commercial production for subsidy eligibility. It enumerates eligible components for subsidy-construction (excluding land), essential plant and machinery and associated infrastructure-while excluding consumables, disposables, working capital and land. Procedural conditions require transaction by cheque/DD, CA certification of costs, architect certification of building plans and CPWD-relatable construction costs; claims are considered by SLC only after operational certification and physical verification, with NEDFi scrutiny and Departmental resolution of disputes on essentiality.