Capital gain

Hi.

Our Company is planning to sale of machineries which was purchased 10 years back. No depreciation was provided since the purchase of  the machines because company has not started its commercial production as yet. Sale of the machineries will effect an amount of Rs. 30 crores loss.  My question is

1)  30 crores loss is LONG TERM or SHORT TERM LOSS ?

2)  Above loss can be adjusted with another Long Term Capital Gain ???

Thanks

Avijit