Yes you can, IAS16.55 States that depreciation of an asset begins when an asset is available for use, your machine is not! then you just only need to capitalize it.
Depreciation is a method of matching principle in the accrual basis of accounting which simply says match the expenses incurred against the income generated, therefore it will not make sense if you were to depreciate an asset that is not in use because no expenses were incurred in operating the machine and also the machine did not generate any income for your company.