Dismissing the appeal of the revenue the Court held that Machinery utilised for trial runs is entitle to depreciation . Once a plant commences operation, even if the product is substandard and not marketable, the business can be said to have been set up. Mere breakdown of machinery or technical snags that may have developed after the trial run which had interrupted the continuation of further production for a period of time cannot be held to be a ground to deprive the assessee of the benefit of depreciation  ( AY.1997 -98)