20. CHANGES IN INVENTORIES OF FINISHED GOODS,
WORK-IN-PROGRESS AND STOCK-IN-TRADE
      Rs./crore
       
  Opening Stock  
    - Work - in - progress 172.81   116.10
    - Finished Goods  
      565.79   406.88
  Less: Closing Stock  
    - Work - in - progress 114.08   172.81
    - Finished Goods  
      437.65   565.79
  Less: Transferred to Capital Jobs  
       
 11   12   13   14   15   16   17   18   19   20  
 11   12   13   14   15   16   17   18   19   20