Indiana Code Title 6. Taxation § 6-2.5-1-20.2

(1) acquires tangible personal property owned by another person;

(2) provides industrial processing services, including enameling or plating, on the property;  and

(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.