SQL Server TRY CATCH FINALLY

Question

I have a scenario where I need something similar to .NET\'s try-catch-finally block.

On my try, I will CREATE a #temp table, INSERT

Answer 1

there is no FINALLY equivalent.
an alternative may be table variables but is not exactly the same and must be evaluated on a case by case basis.
there is a SO question with details very useful to make an informed choice.
with table variables you don't need to clean up like you do with temp tables