Booking of Assets under disposal

The Company each year dispose off certain assets (PPE items) and book them under head "assets awaiting disposal" (i.e. any tangible asset, when determined of no further use, is deleted from the Gross Block of assets) under Inventories. 

Whether the booking of assets under disposal by Company under head Inventory is in compliance with Ind AS or there is any other appropriate head to book for assets under disposal.