Capitalization salaries incurred for expansion project

Dear all

We in the process of expanding our production capacity by 40% by installing new plant and machinery to the existing.  During this process we have recuited significant number of employees for training and on job work.  Can we capitalize the the salaries indurred during the capitalization period?  If so under what clause or specific reference with Accounting Standard.

Thanks,

Lakshmana Rao