2499416 - SM30 | SE54 | GEN_INCLUDE_NOT_EXEC Runtime error

Runtime error occurs
Category               ABAP programming error
Runtime Errors         GEN_INCLUDE_NOT_EXEC

Program "SAPL......" is of type I and therefore cannot be generated.   

Example:

This KBA applies for all SAP Products based on Netweaver and S4H

SE54
SM34
dump
Programmabbruch
Kategorie              ABAP Programmierfehler
Laufzeitfehler         GEN_INCLUDE_NOT_EXEC
Programm ist vom Typ I, keine Generierung möglich. 
In dem aktuellen ABAP Programm                                                               
wird versucht das Programm "SAPL......"                                                     
aufzurufen. Dieses Programm ist nicht ausführbar.                                           
Das aktuelle Programm mußte deshalb abgebrochen werden An attempt was made in the current ABAP programm to call program "SAPL........".                
This program is not executable. The current program therefore had to be                     
terminated. , KBA , BC-CUS-TOL-TME , View Maintenance Tool , Problem