item include which is 5 yrs back removed

Dear Manish,
Thanks for the query,
Normally there is an agreement with sales partners and service providers to provide with all the components of a discontinuing model for upto a certain pd. usually of 10 years after its production is stopped.

Please put some light on the above mentioned point with ref. to the auditee company.
We will discuss issue further.

Thanks
Abhimanyu