Thanks Gail,

Every time when google doesn't works for me, you have an answer 🙂

I got you point and tested it by examining the query plans.

Just a last clarification,

as u stated that for a unique non clustered index drop_existing makes sure that no duplicate value gets inserted during the time interval of Drop and create.

But drop_existing for a nonunique Non Clustered index should not have any effect.

as we are not bothered about duplicates in this case.