Tribunal held that as per provisions to section 32(iia), new machinery or plant should be used by an assessee engaged in business of manufacture or production of any article or thing and new machinery or plant need not be used in manufacture or production of any article or thing hence the assessee is eligible for additional depreciation of its assets. However in the absence of details matter was to be remanded for this limited issue of determining whether assets in question could be regarded as plant. (AY. 2008-09)