accoring to u all the usage of the machinery start on 1.12.2010 is the important date to decide the dep.
now the question is :-
suppose company purchase a truck , which is not working condition and send for repairs and its in the garage through out the year and not use by company , can company charge deprication on that :- acc. to all of u no
second , if company puchase a machinery , suppose additional boiler in oil industry , which they normally do , if the main boiler is not going to work they take out the main boiler and fit the new one and get there work done so this additional boiler is not in use , suppose if the additional boiler is not in use all ther year u mean to say , the depriciation cant be claim on that
again , if a genrator is purchase for the supply of electricity incase of power back up , if no power cut through out the year and the genrator had not been put to use then u cant claim depriciation .
just think twice , so according to me even if the machinery is not in use unless and until there is lock out in the industry the deprication can be claim wheather it was in use or not in use , however additional depriciation cant be claim unless and until new machinery put to use
so , the new machinery is bound to have a depriciation of 15 % for the whole year and 10% additional depricaition ..