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stored procedure – backup & recovery

I am working on T-SQL stored procedure. This sp inserts millions of records into a table. I would like to add some error handling logic into this stored procedure, to make sure if there is any issue with data in process, I would like to restart the stored procedure from the last commit. How do I accomplish this?. I would appreciate your help on this. Raga.
Madhivanan Failing to plan is Planning to fail
thanks for your response Madhivanan. I read this article, but I still have some questions. How could I able to restart the sp from last commit point?. Please advise.