Section 35ad whether available to a icecream business?

Whether the benefit of deduction for capital expenditures will be available to a Ice Cream manufacturer for its Storage and Transportation facility under Clause (i) setting & operating cold chain facility of Section 35AD?

As the cold chain facility has been defined to include storage and transportation of (……………………dairy products) and processed food items under scientifically controlled conditions including refrigeration and other facilities necessary for preservation of such produce.