R&d cost having substantial amount is revenue or capital exp

Dear member Please explain and let me know if the following expense is in nature of Capital or Revenue Expenditure?

XYZ co.( a manufaturer of car) has purchased two imported car for Rs. 2000000/- and used it for research and development (that is, for mass production of similar model cars). After R&D the imported car is destroyed by XYZ co. on its own. The Car is Destroyed in the year of Purchase.

Now my question is that wheather the co. should write off full amount of Rs.2000000/- in its p&l, since the car is no more physicaly present and prima facie the co. has not availed benefit of the car for more than a year

                                                                    OR

should the co. capitalise the amount of Rs.2000000/- and amortise the amount yearly in its P&L, since the knowledge acquired by the co. after R&D of said car will benefit the co. for more than 5 years