(iii) the disallowance of Rs. 18,82,000 under the head stores and tools consumed holding that the same was not in the nature of capital expenditure even though the assessee itself had claimed such expenses as capital expenditure in earlier years. 17.2 Grounds Nos. (i) and (ii) : The issues raised in these grounds have already been adjudicated by us in favour of the assessee after considering the a