Details  to be furnish in ITC 4:

Respected Members,
I have a query regarding details to be furnished in ITC 4
In ITC 4 :
While sending goods for job work say Item A(taxable rate 12%) of 100 kgs. (which was purchased @ 10 + GST) then we mentioned Taxable value Rs. 1000 in details of inputs send for job work
Then after job worker process, it become say item B (taxable rate 5%) of 50 meter and job worker charge Rs.2/meter.
 
Hence, how to furnish details while goods received back from job worker
Option 1 (same as mentioned in goods sent to job worker)
(i) Description of goods : Item A
(ii) Taxable value : 1000
(iii) Taxable Rate : 12
 
Option 2
(i) Description of Goods : Item B (fall in taxability rate of 5%)
(ii) Taxable value : 1000+100 (50*2)
(iii) Taxable rate : 5