Section 2(3)(p) in The Rajasthan Sales Tax/Central Sales Tax Deferment Scheme for Industries, 1998
(p)"Separately Identifiable Capital Investment" means the fixed capital investment in a separate new building, with separate electric metering including sub-metering and water connection, separate new plant and machinery without any production linkage with the manufacturing process of the existing unit, with separate accounting and installed as per the approved independent project duly appraised by a Financial Institution.