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Quality. Commitment. Excellence.
Proposal for development of RACI & DOA

ACG Group
Private and Confidential
July 02, 2019
Contents
1. Our understanding of your requirement
2. Scope and approach
3. Team
4. Credentials
5. About Deloitte
This proposal is subject to our internal conflict and independence checks. This proposal is valid for a period of 60 days from the date of its
submission to you. The proposal will lapse unless the same is accepted by you within the specified time.
This material has been prepared by Deloitte Touche Tohmatsu India LLP (“DTTILLP”) on a specific request from you and contains
confidential information. The information contained in this material is intended solely for you thereby, any disclosure, copy or further
distribution of this material or the contents thereof is strictly prohibited.
This Proposal is intended solely for the information and internal use of Matrix Fine Sciences Pvt. Ltd.(MFSPL) and is not intended to be and
should not be used by any other person or entity. No other person or entity is entitled to rely, in any manner, or for any purpose, on this
Proposal.
2
©2019 Deloitte Touche Tohmatsu India LLP. 2
Our understanding
of your requirement
Our
ACG is looking at defining RACI, DOA and process flows post
understanding
organisation restructuring, and align changes with existing systems
What we heard from you
We understand that ACG Group (‘ACG’ Help review and define RACI (Responsible,
or ‘the Company’) has documented RACI accountable, consulted and informed) matrix across 4
process/procedure guidelines for group companies
business processes. Further, the
company has proactively identified need
to re-design the organization structure Help review and define DOA (Delegation of Authority)
DOA
where Deloitte has provided matrix at L4 level
recommendations for the corporate as
well as for its four companies viz. ACG
Engineering, ACG Associated Capsules
Recommend changes to align with existing system
Pvt. Ltd., ACG Pharmapack and ACG System alignment
applications post defining RACI and DOA
Inspection.
Deloitte’s proven credentials in developing RACI and DOA will ensure effective adoption across
organisation
©2019 Deloitte Touche Tohmatsu India LLP. ACG | Proposal for developing RACI and DOA 4
Scope and approach

Scope of work and timeline Scope
4 Weeks 2 Weeks 2 Weeks 2 Weeks
1 2 3 4
Development of RACI and Post implementation
Development of DOA Alignment with system
Process flows review
• Understanding departments, • Understanding of departmental • Mapping RACI and DOA with • Post implementation reviews
process, current process owners structure, processes and sub existing systems • Identifying gaps
• Considerations till M-4 level processes till L-4 level • Alignment with SAP • Resolving issues for smooth
Key activities
• Revised Organisation structure • Review current set of DoA • Specifications handover

documents and practice
• Existing tasks & activities • Testing, validation
• Understand IT architecture
• Go-live
• Understanding levels of authority
• Trend analysis of transactions
• Identify key issues / pain points.
E.g., Positions without delegation
or with duplicated delegation
Key deliverables
• RACI document • Develop company level,

• High level process flow charts function wise, sub process • Integration of ROA and DOA • Identification of gaps and
integrating ROA and DOA wise and activity wise DOA with existing system resolution
activities till M-4 level matrix
Note: Timelines are subject to availability of process owners, key stakeholders and timely receipt of data
Scope consideration Scope
We shall develop Process flows, RACI and DOA for following companies
Company Department
Corporate Finance (SSC)
SCM
ACG Group (Corporate) HR
IT
Marketing
Sales
Aftermarkets
New Product Development (NPD)
ACG Engineering Operations
Procurement
Logistics
Finance
Sales
Operations
ACG Associated Capsules Pvt. Ltd.
R&D
Finance
Sales
Aftermarkets
ACG Inspection NPD
Operations & SCM
Finance
Phase 1: Development of RACI
RACI framework
RACI tool kit
Understanding KPIs
1
•Listing individual deliverables, activities or tasks
Understanding Teams
2
•Listing process owners, departments or individuals involved in undertaking tasks
Underlying Matrix
3
•Mapping individuals and tasks
Assigning Roles
4
•Identifying who is Responsible, Accountable, Consulted and Informed
Phase 1: Development of RACI
Understanding RACI: Sample mapping for undertaking technology development task
Illustrative & Non-exhaustive
Phase 1: Development of process flows to relate RACI matrix
Understanding process: Sample process flow mapping for sales operations task
Inside sales rep Sales admin Sales rep Sales manager VP Sales Inside sales mg Director
Customer Product
management quotations Sales
contract
Inventory Outsourcing
Material Outbound management
requirements control accounting
Approved Cost Resource

procurement Orders allocation allocation
plan
Product
delivery
Long
Credit Product Account Term
management delivery processing strategy
notifications
Price Bills
Invoice
management
Phase 2: Development of DOA
DOA framework
Optimised DOA
Centralizationn or • Optimum centralisation and decentralisation of authority and

decentralization
empowerment
Decision making • Explicit delegation to expedite decision-making process across

the organization
• Right DoA for assuming greater responsibility and ownership for

the respective businesses
• Revisiting business processes and internal controls to meet new

needs of proposed enhancement of operations
Responsibility
Delegation DOA • To ensure necessary checks and balances are incorporated in the
characteristics system as automated/manual controls
• Proper communication flow, protocols across internal

departments and reduction of surprises
• Pro-active measures to identify controls in key processes.

Authority controls
& protocols
Understanding DOA requirements across departments of an organisation

Operations
Formulation and API

Sales & Marketing Projects
Production
Inventory
Supply &
Support process
Procurement Management/ Human Resources DOA preparation

Distribution
Warehousing
Finance & Administrative

Contracting and Opex Fixed Assets
Accounts expenses
Scoping requirements across departments of an organisation
DOA preparation
Sample deliverables of DOA: Purchase department
Areas Instance Value Initiator L1 Approver L2 Approver L3 approver

Purchase Commercial
Upto INR Lacs Unit in charge
Entering / Renewal of annual executive head
Per agreement
rate contract Purchase Commercial President
Above INR Lacs Unit in charge
executive head
Purchase
Upto INR Lacs Rate head Unit in charge
Entering / Renewal of service executive
Per agreement
level agreements Purchase Commercial
Above INR Lacs Unit in charge President
executive head
Purchase Commercial
Purchase order / Service order Per PO – Upto INR Lacs Unit in charge
executive head
- Other materials Original or
- Services amended Purchase Commercial
Above INR Lacs Unit in charge President
executive head
Creation / Updation of new Purchase Commercial Plant accounts
Per creation As per policy
vendor master executive head head
PO issued against Annual rate Purchase Commercial
Per PO All values
contract executive head
Note:
• Vendor master creation to be done as per policy defined in procurement SOP
• Comparative statement approving authority will be same as PO approving authority
• Rate contract to be set up for all service level agreements which will include commercial head and representatives from production and accounts department as recommended by president
Phase 3: Alignment with system
DOA, RACI integration with system
Factors considered for system SAP team lays out

integration Observations from Validation and
functional
DOA, RACI issues resolution
specifications
Identification of
Developing design
gaps and define Transport to
document as per
mapping in SAP production system
DOA configuration
system
DOA, RACI
Preparing test
Joint workshop
scrips to ensure Validation of DOA
with operations and
completeness enabled in SAP
technology team
(UAT)
Existing system configuration
Identifying manual,
existing systems Acceptance and go-
Logics Business signoff
and oppurtunities live enablement
to automate
Phase 4: Post implementation review
Identifying issues and providing resolution
Process checks Issues /Gaps
System Resolution
checks
Post implementation
review
Team

Deloitte team structure Our Team
Role Responsibilities
• Make key decisions, sign-off on major deliverables and

Engagement Partner
has overall project responsibility
Engagement Partner • Identify and assign appropriate resources to the project
Debabrat Mishra
Partner
Engagement Leader • Responsible for communication of key requirements

Engagement • Aid the project team with past knowledge regarding
the control environment
Jitendra Shah Leader
Partner
• Ensure project objectives are met within timing and

Project Manager
scope outlined by ACG
• Manage communications with ACG and provide
progress update to stakeholders
Nayan Sanap Project Manager • Manage resources deployment and issues resolution
Senior Manager
Project Team • Conduct all assigned tasks in the project

• Interface with client personnel on-site
Project Team • Draft required deliverables
Deloitte Team
Deloitte team
Jitendra Shah Nayan Sanap

Partner – Risk Advisory Sr. Manager – Risk advisory
Nayan has 9+ years of post qualification experience in

Jitendra has over 18 years of professional work
conducting Risk Based Internal Audits, Enterprise Risk
experience in providing risk and business solutions in
India, UK, Middle East and South Africa. The Management (ERM) and business process risk
experience spans across a spectrum of verticals evaluation, SOX Compliance services, Internal
including auto, metal & mining, manufacturing, cement Financial Control (IFC) review, development of
sectors in Industrial Market. Standard Operating Procedures (SOP’s), First time
process reviews (FTR’s) post acquisitions, business
process mapping and development of blue prints to
He has managed Internal Audit engagement for a large support SAP implementation.
metal and mining group for their aluminum, copper and
zinc business in India and overseas. He was also
involved in developing and implementing Controls Self Has been leading large internal audit and related
Assessment framework for the group. He has led IA projects e.g. FTR’s for leading companies in India and
mandate for a large Swiss multinational corporation and overseas. Process reviews covered functions such as
managed internal audits for their entities in UK, USA,
procurement to payment, logistics reviews including
France, South Africa, China and India.
vessel chartering, inbound and outbound freights etc.,
Jitendra has led/leading projects for FCA India, operations and maintenance, inventory management,
Mercedes Benz India, Cummins, Hindustan Unilever, order to collection, treasury management including
Siam cement, Garware Polyester Ltd. forex and commodity hedging and fund management,
statutory and contract compliances framework, hire to
pay, HSE, metal balance reconciliation, physical
verification and monthly MIS and books closure process
reviews.
Deloitte team
Bhumit Shah Pooja Desai

Manager – Risk Advisory Manager – Risk Advisory
Bhumit is Manager with our Risk Advisory Pooja is a MBA/ M.com and Green Belt – Six
practice at Deloitte and has over all 6 plus years Sigma certified with over 13 years of experience
of experience in conducting risk based internal in Manufacturing and Pharmaceutical
audits, internal control reviews, process reviews operations. She has joined Deloitte in May 2017
and development of model business processes and has earlier worked with KPMG , DSM
for leading metal and mining, power, FMCG, Sinochem Pharmaceutical India Pvt. Ltd and
energy solutions and automotive clients. Cello International Pvt. Ltd. She has an
experience on wide range of engagements
Bhumit is leading a 5 member team at a
including risk based internal audits, process
polyester film manufacturing entity and a 3
audits, internal financial control and
member team at a global cement manufacturing
identification of significant process
entity for business process reviews.
improvement.
He has led 5 member team as a part of process
Pooja has led Process reviews at Large
review and process development assignment for
Multinational Pharmaceutical companies. Review
leading Aluminum manufacturing and Power
included areas such as Manufacturing
generating company for 2 years. He has also led
operations, Procure to Pay, Sales and
process reviews for Thermal power plant. He
Marketing, Order to Cash, Human Resources &
has efficiently managed review of core and
Payroll, International Supply Chain, Research
support functions within client timelines.
and Development review and Regulatory
He has exposure to ERP environment such as compliances.
SAP and fair knowledge of MM, FICO, PM & SD
She has also conducted Process framework
module consisting of operational transactions,
review for International subsidiaries of an Indian
report generation and analysis for various
Pharmaceutical (Multinational) organization in
process reviews across core functions.
countries -Japan, Philippines and South Africa.
Deloitte team
Srinivas Iyer Varun Maniar

Deputy Manager – Risk Assistant Manager – Risk Advisory
Advisory
Srinivas is a Deputy Manager in the Internal Varun has around 6 years of experience in
Audit team in Mumbai with over six years Internal audit, Risk based process reviews, Data
experience in delivering process reviews and Analytics and Internal Control Review. He works
internal audit services to several multinational with clients from Aluminium, Cement, Polyester
organizations. films, Oil and Cable manufacturing companies,
FMCG company and Power generation and
Srinivas has worked with two of the erstwhile
distribution company in India and Sri Lanka.
Big four professional services firms and catered
clients for varied services including internal Varun has handled Risk based process reviews /
audit, risk management, Internal Financial Internal Audit of core business processes like
Control (“IFC”) designing and testing. His key Sales and Marketing, Procurement w.r.t. Bulk
strengths include execution of Process Design materials, Service procurement, Inventory
and gap analysis, Operational Risk reviews, management, Production & Manufacturing,
review of process level controls. Treasury, Finance closure, Capex, Security
framework for manufacturing and power
Over the course of his professional career,
generation companies in India and Sri Lanka.
Srinivas has focused on delivering engagements
in the Pharmaceuticals, Life Sciences sector and Apart from core process reviews, special focus
Telecommunication. review such as review of MIS and Financials
including IFRS and IndAS financial statements,
Srinivas has led Process review of a domestic
review of Trial balance, Receivable management
Pharma client for its International Operations
and Payable management, conducting Physical
(B2B model) covering Product registration,
Verification (PV) and end to end quantity &
Pricing, Claims settlement and account
quality reconciliation of Bulk materials.
reconciliations.
Credentials

Our illustrative credentials for SOP and Internal Audit of Pharmaceutical and
Life Science companies
Client Names Client Names
Cipla Limited Alkem Laboratories Limited
Abbott Healthcare Private Limited Sun Pharmaceutical Industries Limited
Cadila Pharmaceuticals Limited Serum Institute of India Private Limited
Novo Nordisk Pharma Private Limited Sun Pharma Laboratories Limited
Zydus Takeda Healthcare Private Limited Sentiss Pharmaceuticals LLC
Astrazeneca Pharma India Limited Wockhardt Limited
ACG Associated Capsules Private Limited Bharat Serums and Vaccines Limited
Signet Chemical Corporation Private Limited Roche Products (India) Private Limited
Teva India Private Limited Medplus Health Services Private Limited
Allergan Healthcare India Private Limited Carestream Health India Private Limited
Johnson & Johnson Private Limited Shalina Laboratories Private Limited
Ordain Health Care Global Private Limited Meril Life Sciences Private Limited
RPG Life Sciences Limited Teva Pharmaceuticals & Chemicals Industries India Pvt Ltd
Our illustrative credentials in Pharmaceuticals and Life Sciences
Audit & Financial

Risk Advisory Tax Consulting
Assurance Advisory
• Alkem Laboratories • Omron Healthcare India • Abbott India Limited • Abbott Healthcare • GE Healthcare Inc.
Limited Private Limited Private Limited
• Fulford India Limited • Merck & Company Inc
• Sentiss Pharmaceuticals • Otsuka Pharmaceutical • Abbott Laboratories
• Novartis India Limited • Novartis Healthcare
LLC India Private Limited
• Pfizer Inc Private Limited
• Sandoz AG
• Cadila Pharmaceuticals • Reliance GeneMedix
• Pfizer Limited • Wipro GE Healthcare
Ltd Limited • Wipro GE Healthcare
Private Limited
Private Limited • Sanofi India Limited
• Takeda Pharmaceutical • Kyowa Hakko Bio India
• Roche Molecular
Company Limited Private Limited • Sanofi India Limited • Johnson & Johnson
Systems Inc
Private Limited
• Sanofi India Limited • Novartis India Limited • Pfizer Inc
• Novartis AG
• Alere Medical Private
• Zydus Takeda • Sandoz Private Limited • Kulzer GmbH
Limited • Sanofi India Limited
Healthcare Pvt. Ltd.
• Abbott Healthcare
• MSD Pharmaceuticals
• Abbott Healthcare Private Limited
Private Limited
Private Limited
• India Medtronic
• Novartis International
• Johnson & Johnson Private Limited
AG
Private Limited
• Johnson & Johnson
• Medtronic Plc
• Pfizer Inc Private Limited
• Reliance Life Sciences
Private Limited
Our Select advisory credentials for alignment recommendations of RACI / DOA in
ERP / systems
Sony Pictures
Networks India ATC Tires Pvt. Ltd. Tata Capitals L&T Finance Havmor Ice-Cream
Pvt. Ltd.
• SAP DOA Rulebook • Leverage standard

Design, identify • Develop DOA • S4HANA Finance
• Develop SAP DOA DOA Rulebook and Solution Architect
Mitigating Measures Rulebook; update
Framework for User develop it specific
to conflicts. Sensitive & Critical
Access to TCL
Access.
Management • DOA Roles &
• Define DOA • Design
Rulebook & • Develop SAP Role Authorization
• Develop SAP Role Authorization Role Implementation
Recommend To-Be Design based on
Design based on Matrix for SAP &
Role Design DOA Framework
DOA Framework Non-SAP
Applications.
VF Worldwide Concordia (Now Essar Oil (Now Heritage Foods

JSW Steel
Holdings Ltd. Advanz Pharma) Nayara Energy) (On-going)
• Review SAP • Develop Risk & • SAP Finance Module

Security Design • Develop RCM and • SAP control and
Control Matrix Review.
DOA and discuss optimisation review
around Finance
• Develop DOA function. with business.
• Review client’s • Validate & Report
Rulebook. existing DOA
• Conduct Control SOD Violations
• Document control & Framework and
• Perform DOA assess design & testing of
suggest changes.
Analysis for SAP Implementation. Automated
Roles & Users. controls.
Our
Our select SOP / DOA experience
credentials
Successfully executing designing of process including internal controls for

Leading
operating processes like revenue, planning and monitoring, procurement,
pharmaceuti
contracting, project execution, as well as marketing and support functions like
cal company
finance and accounts and human resources
Ground
handling Successfully provided diagnostics review of operating processes like revenue,
service planning and monitoring, support functions like finance and accounts, human
provider In resource and payroll
Mumbai
The company manufactures/trades in large number of product groups including

Leading
appliances, furnishings, security solutions, etc. Assisted in developing revenue
Indian Manf.
and receivables and inventory management manual across the product groups
Real estate
agency Developed portfolio management services process manual
services
Logistics Providing assistance in developing manuals for operating processes including

service transportation planning and monitoring, procurement of containers, customer
provider relationship management order to cash and equipment maintenance
Insurance Company is involved in reinsurance business. Developed standard operating

company procedures for the HR and payroll process
Our
Our select SOP / DOA experience
credentials
• Jindal Stainless • Tube Investments of • Garden Silk Mills

India
• Cipla • Onmobile Global • Excel CropCare
• SPML • Jindal Stainless • Mahindra Ugine Steel

Company
• Bush Foods • NTPC • TVS Srichakra
• Tata Teleservices Ltd • NHPC • Whirlpool of India
• Mahindra & Mahindra • Mystic Cures Limited • Power Grid Corporation of

India
• Lupin Ltd • UTV Software • Uttarakhand Power
Communications Corporation
• Mahindra Satyam • KPIT Cummins • Comptroller and Auditor

Infosystems General
• Bombay Dyeing & Mfg • ITC Limited • ETA Freightstar
• Tech Mahindra • GATI
About Deloitte

About Deloitte About Deloitte
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Our value proposition Why Deloitte
We are one of the leading dedicated SOP development, internal audit and technology advisory practice and have invested heavily in
our people, tools and methodology to drive quality. We have delivered internal audit services to a wide range of complex
organizations in the pharmaceutical sector. Key to our approach is that for every client we tailor our approach to make the
partnership a success.
Understanding
your business
Experienced Client Centric

Engagement Team Focused Approach
Value driven Analytics driven Risk

approach Intelligent review
Strong National
Tools and and
Accelerators International
Presence
Deloitte difference Why Deloitte
Understanding your business • Our understanding of the business enables us to obtain a deeper understanding of your
needs and serve you better
Experienced engagement team • Highly skilled team experienced in designing, documenting and implementing SOP for
firms with similar business functions with core Manufacturing, Pharmaceutical and
Life sciences
• Dedicated team for business division with their prior experience on providing solution
to industry/ sector
• Subject Matter Experts comprising Partners and Directors who are experts in the areas of
Manufacturing sector
Leading methodology and • We propose globally accepted methodology customized to the requirements of ACG
approach
• Our approach is focused at resolution of process related and interdepartmental issues
faced by the client
• We deploy globally tested tools and methodologies
• For specific subjects/ industries , we will ensure involvement of SME’s – GST, systems
etc.
Client centric focused • Partner-Led approach acting as Single Point of Contact (SPOC)
• Culture of “No-surprises” – Timely status updates
• Time commitment from Partner/ Director and Subject Matter Experts
Strong National and • Widespread global and national reach enables us to utilize team and resources from the
International Presence office nearest to the client location
• Shorter time-frame to mobilize resources due to widespread global and national reach
India clientele
(November 2018 BT500*)
New Delhi
11000+
Serves Serves
Jamshedpur
93 115
Ahmedaba Energy,
d Vadodara Consumer of of
Kolkata Professionals resources &
spread across 139 industrials 169
Mumbai Hyderab companies companies
Pune ad
Vijayawada
Goa
Bengaluru Serves Serves
Chennai 76 31
Kochi
Coimbatore Financial 4
of Life sciences &
healthcare
4
of
14
services
98 39
companies companies
Services in India Serves Serves

cities
44 6
Assurance
Tech, media
& telecom
4
of Public sector 4
of
Tax 48 7
companies companies
Financial Advisory
Risk Advisory
*BT500 - Business Today publication about India’s top 500 performing companies
Consulting
SERVICES IN INDIA
Audit & Financial

Risk Advisory Tax Consulting
Assurance Advisory
• Strategic & • A Comprehensive • Global Business Tax • Corporate Finance & • Strategy and
Reputation Risk Audit Process Restructuring Operations
• Global Employer
• Regulatory Risk • Assurance Services Services • Forensic • Human Capital
• Financial Risk • Specialised Audit • Indirect Tax • M&A Transaction • Technology
Services Including Services
• Operational Risk • Mergers and • GUIDe (Government,
Detailed
Acquisitions (M&A) – • Valuation & Modelling Utilities,
• Cyber Risk Investigations
Tax Infrastructure and
Development)
• Transfer Pricing
• Business Process
Solutions
• Tax Analytics
Deloitte is well equipped to deliver solutions to the complex challenges faced by organisations across the public and private sectors. Being one of the
largest organisation, our edge lies in our ability to draw upon a well equipped globally customised services at a local office.
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©2019 Deloitte Touche Tohmatsu India LLP. Member of Deloitte Touche Tohmatsu Limited
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Quality. Commitment. Excellence.

Proposal for development of RACI & DOA

What we heard from you

©2019 Deloitte Touche Tohmatsu India LLP. 5

4 Weeks 2 Weeks 2 Weeks 2 Weeks

• Revised Organisation structure • Review current set of DoA • Specifications handover

• RACI document • Develop company level,

RACI tool kit

Illustrative & Non-exhaustive

Approved Cost Resource

Centralizationn or • Optimum centralisation and decentralisation of authority and

Decision making • Explicit delegation to expedite decision-making process across

• Right DoA for assuming greater responsibility and ownership for

• Revisiting business processes and internal controls to meet new

• Proper communication flow, protocols across internal

• Pro-active measures to identify controls in key processes.

Illustrative & Non-exhaustive

Formulation and API

Procurement Management/ Human Resources DOA preparation

Finance & Administrative

Illustrative & Non-exhaustive

Illustrative & Non-exhaustive

Areas Instance Value Initiator L1 Approver L2 Approver L3 approver

Illustrative & Non-exhaustive

Factors considered for system SAP team lays out

Illustrative & Non-exhaustive

Process checks Issues /Gaps

©2019 Deloitte Touche Tohmatsu India LLP. 17

• Make key decisions, sign-off on major deliverables and

Engagement Leader • Responsible for communication of key requirements

• Ensure project objectives are met within timing and

Project Team • Conduct all assigned tasks in the project

Jitendra Shah Nayan Sanap

Nayan has 9+ years of post qualification experience in

Bhumit Shah Pooja Desai

Srinivas Iyer Varun Maniar

©2019 Deloitte Touche Tohmatsu India LLP. 22

Client Names Client Names

Cipla Limited Alkem Laboratories Limited

Abbott Healthcare Private Limited Sun Pharmaceutical Industries Limited

Cadila Pharmaceuticals Limited Serum Institute of India Private Limited

Novo Nordisk Pharma Private Limited Sun Pharma Laboratories Limited

Zydus Takeda Healthcare Private Limited Sentiss Pharmaceuticals LLC

Astrazeneca Pharma India Limited Wockhardt Limited

Teva India Private Limited Medplus Health Services Private Limited

Johnson & Johnson Private Limited Shalina Laboratories Private Limited

Audit & Financial

• SAP DOA Rulebook • Leverage standard

VF Worldwide Concordia (Now Essar Oil (Now Heritage Foods

• Review SAP • Develop Risk & • SAP Finance Module

Successfully executing designing of process including internal controls for

The company manufactures/trades in large number of product groups including

Logistics Providing assistance in developing manuals for operating processes including

Insurance Company is involved in reinsurance business. Developed standard operating

• Jindal Stainless • Tube Investments of • Garden Silk Mills

• SPML • Jindal Stainless • Mahindra Ugine Steel

• Tata Teleservices Ltd • NHPC • Whirlpool of India

• Mahindra & Mahindra • Mystic Cures Limited • Power Grid Corporation of

• Mahindra Satyam • KPIT Cummins • Comptroller and Auditor