Depreciation u/s 32

In your case, the period of holding is 181 days, which is more than 180 days. So you can entertain the full depreciation on the machinery. But if there is any problum in regards to "USE" & "put to use", then you can refer the following cases :-

Vishwanath Bhaskar Sathe v. CIT 10 ITC 386 (Bom.)

CIT v. Vindhyachal Distilleries (P.) Ltd. [2005] 147 Taxmann 127 (MP)