Can cement silo be considered as plant ?

Cement silos are on-site storage containers used for the storage and distribution of various types of cement mixtures. Silos of this type come in a variety of sizes, making them ideal for use at many kinds of construction sites. A cement silo can be a permanent structure, or a portable model that can be relocated when necessary. Like many other types of silos, the cement silo usually is equipped with some type of blower to help expel the stored contents into a truck or other receptacle.

A cement storage silo can be structured to hold no more than a few tons of dry cement product, or be designed to efficiently hold several hundred tons. Generally, larger silos are permanent structures that cannot be moved. These are likely to be found at concrete plants, where the finished product is stored until it is time for shipment. Many building sites that utilize concrete in the construction process opt for portable cement silos that can be moved around the site as the need arises.

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it is a storage device needed for plant, hence added to plant & machinery and rate of depreciation will be applicable with plant and machinery

YES