Additional depreciation

whether additional dep is available to a manufacturing concern on newly Installed plant & machinery , even if it is not used for manufacturing purpose...?????
As far as application of Sec.32 (1)(iia) of the Act is concerned, what is required to be satisfied in order to claim the additional depreciation is that the setting up of a new machinery or plant should have been acquired and installed after March 31, 2002 by an assessee, who was already engaged in the business of manufacture or production of any article or thing.   The said provision does not state that the setting up of a new machinery or plant, which was acquired and installed after March 31, 2002, should have any operational connectivity to the article or thing that was already being manufactured by assessee.