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(e) packaging facilities like canning, aseptic packaging, vacuum packaging, bottling, edible packaging, labelling, any other specialized packaging etc. (f) chemical preservation, pickling, fermentation or any other specialized facility required for preservation activities etc.
(iv) any other civil work not directly related to the production and processing. b) cost of land shall not be considered as part of eligible project cost. ineligible list of plant and machinery: (i) fuel, consumables, spares and stores. (ii) computers, ac with ducting and allied office furniture....
https://mofpi.nic.in/sites/default/files/revised_operational_guidelines_of_cefppc_scheme-_29102018_1_0.pdf