This is basically used for drop table using if exists in sql server. The example as given below.
IF OBJECT_ID('TEMPDB..#SPLETEDTEMPTABLE') IS NOT NULL
DROP TABLE #SPLETEDTEMPTABLE
CREATE TABLE #SPLETEDTEMPTABLE(ID INT, SERVICES VARCHAR(300))
INSERT INTO #SPLETEDTEMPTABLE EXEC GET_SPLITED_TABLE 'Anil Singh India', '-'