28 December 2009
Generally; whenever Plant is erected by the Engineeer; he prepares a report of completion on which plant incharge signs in token of work verified. If from the document it could be concluded that installation is complete; then it can be said that machinery has been put to use.
No other formalities is required.
Regarding particular asset; ensure whether all the primary needs are fulfilled before the asset is put to use. For example; if machinery has been purchased but required electrification is not completed; then it cannot be said that plant has been put to use.
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