I sent 100 pcs of material M1 to a subcontractor. With these 100pcs he creates 100pcs of materail M2.
He sends back 80 pcs of M2 and returns back 20 pcs of M1 without any use, for some reasons.
This is a case of non-excisable subcontracting.
I sent 100 pcs of m1 though subcontracting challan (57F4)
How will I receive back 20pcs of M1?