saving, excluding vehicles as wall as the materials, equipment and machines used with the vehicles which were acquired and were ready for use between 1 January 2011 and 31 December 2012. The materials, equipment or machines must be new and meet qualifications as specified by the Department of Alternative Energy Development and Efficiency. In addition, the energy-saving certification must have been obtained from the Department of Alternative Energy Development and Efficiency by 31 December 2012.