claim of Investment Allowance on Plant and machinery

additional depreciation can be claimed only on plant and machinery subject to conditions

Please give feedback of conditions for claim of Additional Depreciation

1. plant and machinery (pm) except ships or aircraft or office appliances or road vehicles, should have been newly bought
2. it shouldn't be installed in office premises, residential accommodation or guest house
3. shouldn't be used either within India or outside India by anyother person
4. full cost of the pm shouldn't have been claimed as depreciation
5. should be put in use for 180 days or more for full claim of additional depreciation orelse only 50% of additional depreciation is allowed
6. assessee should've been engaged in manufacturing or production of article or thing or generation or generation and distribution of power

is RCC beam for plant can be considered as plant and machinery or building for depreciation purposes ?