Yes, there is always an agreement that the customer will sell or consume the materials. Billing is done only when the customer actually sells or consumes the materials. The unsold goods or unused materials are our materials, and the customer can return them (if he wants). Materials may be kept at either customer’s site or our site. Ownership of material passes only in case of : 1) Consignment Issue : from us to customer i.e. when the customer actually sells or consumes the material. 2) Consignment Return : from customer back to us. It does not pass in case of : Fill-up or Pick-up.