Dismissing the appeal of the revenue the   Court held that though the assessee’s windmills were said to be connected with the grid at 2100 hours, on March 31, 1999, the meter reading practically showed 0.01 unit of power and the Assessing Officer disallowed 50 per cent. depreciation claimed by the assessee on the ground that the machines were not actually commissioned during the assessment year 1999-2000. The Tribunal held that the assessee was entitled to 50 per cent. depreciation on two windmills. The Court held that  Trial production by machinery kept ready for use can be considered to be used for the purpose of business to qualify for depreciation it would amount to passive use and would qualify for depreciation. (AY.1999-2000)