Fixed assets-capital work in progress

Hi,

This Query is related to an entity that has a in-house asset development division.

The division procures all the materials required for such production/assembly through Opex Purchase orders.

Also, some machines manufactured are sold to outside entities.

There is an amount lying in the Work in Progress of this division that pertains to Expansion(related to Fixed Assets) of the entity.

Should this amount pertaining specifically to the entity's captive consumption for building Fixed Assets be disclosed as Inventory WIP or Capital Work in Progress.

Thank You.