1. Manufacturing Enterprises: The enterprises engaged in the manufacture or production of goods pertaining to any industry specified in the first schedule to the industries (Development and regulation) Act, 1951) or employing plant and machinery in the process of value addition to the final product having a distinct name or character or use. The Manufacturing Enterprise are defined in terms of investment in Plant & Machinery.
||Investment in plant & machinery
||Does not exceed twenty five lakh rupees
||More than twenty five lakh rupees but does not exceed five crore rupees
||More than five crore rupees but does not exceed ten crore rupees