Section 32AD

1. As per sec 32AD additional depreciation, @ 20% will be allowed on P&M installed by the manufacturing company. 
2. Additional depreciation will be allowed only on P&M and not for computers. 
3. As per sec 32AD(4)(c ) it specifically excludes computers for claiming additional depreciation u/s 32AD. The word used in sec 32AD(4)(c) is "computer" in general and thus it also includes even if the computer is installed in factory premises. 
4. The source for this information can be seen on Income tax website. 
Please correct me if the above solution has an alternative view.