2121b1b5_re___AccountingExplanation_com__Reasons
[0] Plant and , Machinery A/c is debited. [Sr. No.] (xviii) [Nature of Expenditure] Capital expenditure. [Reasons] 
Plant and machinery have been removed to a new site in order to increase their profit-earning capacity, so cost of removal is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons