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Plant and machinery includes heating and air conditioning systems, lifts, wiring to fixed plant, switchgear, emergency lighting, fire alarm installation and fire fifgting equipment, sanitary fittings, hot water installations, carpets and removable floor coverings, fittings and furniture, demountable partitions, floor springs and door closers, security equipment, cctv cameras, telecommunication equipment, signage, vehicle control equipment and window cleaning equipment.

Expenditure incurred on approved fire safety measures, thermal insulation and building alterations connected with the installation of plant and machinery can also be eligible.