Can we capitalised commission of buyers credit?

dear sir,

we have procured imported machinery of Rs5 crores in fy 2011-12.

we have paid to supplier thru Foreign Letter of Credit which latter convert into Buyers credit for 3 years (6 months x 6 times).

after every six month we have to pay commission on buyers credit roll over.

the machine is put to use in fy 2011-12,

we have paid Rs27 lacs as commission in fy 2012-13.

can we capitalised this Rs27 lacs in fy 2012-13?

kindly guide on this.