The report analyses two revenue earning opportunities i.e. T-REC and P-REC based on quantitative and qualitative parameters. The quantitative analysis has been carried out on four parameters - Discounted Payback period, Net Present Value, Internal Rate of Return, and Profitability Index. The qualitative analysis of the two projects has been carried out based on litigation, penalty & moral impact of the project on the future prospect of the company. The report recommends T-REC as a better alternative based on critical aspects of the sector and the impact on human body.