Depreciation

[Myitat]

Dear all
Plz give your views on the issue that when an asset forms part of a block of assets.
An asset is purchased but not put to use during the previous year of its purchase then whether its actual cost be taken as "actual cost of assets falling in the block of assets acquired during the previous year" u/s 43(6)

Take an example
Opening WDV Rs. 13000 with X asset in block
Actual cost of Y asset acquired but not put to use even for a single day Rs. 6000
Money payable on sale of X asset Rs. 20000
Now whether to consider cost of 'unused' asset in wdv u/s 43(6)?