Capital or revenue expenditure

the shifting cost would be capital expenduture and the cost which incured for shifting i think its not be recoverable bcs PWD does not required shifting they r agree just bcz of ur could not be possible if they do not do that. rather then u claim the same as capital exp. bcs its relate to ur main area of function suppose if any stone come into way of construction then what u will do ..u will remove this at ur construction unless or otherwise compensation clause is in contract agreement.same as is pipeline. hence the cost would be capax.