Held that the invoices of purchase of slurry machine and other related cost, bill of entry regarding import of slurry machine, user manual of slurry machine and log book of slurry machine for the periods March 27, 2014 to March 31, 2014 showed that the observations of the Commissioner (Appeals) that the personnel from Germany stayed till March 30th could not be ground to derive the conclusion that the machine had been put to use only after that date. The employees may have every reason to stay a day or more after completion of the work in India. Hence, keeping in view the documentary evidence, the machine was to be held to have been put to use even before March 31, 2014 and hence, the depreciation is directed to be  allowed (AY.2014-15)