translate English to French: [4] Moreover, the jewellery inputs that had already been consumed or used by the appellant to manufacture finished jewellery and which were held in inventory as finished jewellery do not qualify for an FST inventory rebate, as they were also not held for sale, separately.
Le seul élément de preuve dont le Tribunal a été saisi à cet égard est le témoignage de M. Hendrickson selon lequel, sur la foi de la vérification de l'appelant faite au téléphone, il a conclu que 10 p.