Capital Work in Progress

If only existing assets are relocated, then it is a revenue expenditure.

Newly purchased assets are capitalised.

Refer AS 10 Property plant and equipment, for which expenditure is to be capitalise.

but in your case any expenditure relating to dimantling at old premises and installation in new premises is considered as shifting charges. so this will treat as subsequent expenditure. in this case you need to check "does subsequent exp increase in fututure economic benefits or not". 

if Yes exp can be capitalise. else treat as revenue exp.