PREPARATION CAPEX CERTIFICATES UNDER IDS: I) ITC LTD. BADDI, DISTRICT SOLAN, HP II) MAHADEVE BEVERAGES, BADDI, DISTRICT SOLAN, HP III) PHARMAFORCE EXCIPIENTS PVT. LTD. PAONTA SAHIB, DISTRICT SIRMOUR, HP IV) THE BILLING HEALTH RESORT, BAIJNATH, DISTRICT KANGRA, HP