As per Wites mention about Rubber filler cost =1000Euro, he designed it for a trial run, but it doesn’t work, So no need to use it in commercial production. That's why what I mention no equipment capex required.
And the normally trial cost will not be included in investment list for capex approval, will be a separate charge under SC project.
Can we include Rubber filler cost into trial costs and revise business case be directly 0 capex?