CAN I USE F32 T8 BULBS TO REPLACE F40 CW BULBS?

In most cases yes it will work. If it is an older magnetic ballast the lamps may flicker or fail to light at all. T8 bulbs aren't that expensive so it's definitely worth a try. You are not going to damage anything by trying. T8 electronic ballasts are not very expensive either and will save some money on energy use if you replace it as well. BTW it does not work the other way around. You can't replace a T8 bulb with a T12.