Fixed assets

In my opinion, Yes, you can take this Fixed Assets. Depreciation also charged to this.

if such assets are purchased or if such assets are provided on lease and ownership will be transfered after lease period then you can book it as fixed assets.

How you claim Leased Machinery as a Fixed Assets? I can not understand.

So, now you are right. Your question and answer tally now. Till the date of transfer of Title you cannot calimed it is your fixed assets and also depreciation.