Consumption of Road materials

The new IndAS revenue recognition standard deals with this. 

You can recognise purchases and bank,

Recognise CONTRACT ASSET which will hold inventory and WIP within the asset. 

There is no specific scope in IndAS 2 to stop recognising inventory however the Contract asset is followed.

Using the input method of Stage of completion= recognise assets, expenses, revenues and liabilities.

Costs to date will hold inventory = 100+100 inventory

Receivables (100) 

Contract Asset = 100

if you recognise inventory= 100 then assets will be overstated ie.  if you look up at the calculations.