fix: incorrect consumed qty in subcontracting receipt

[rohitwaghchaure]

Issue

1. Set "Backflush Raw Materials of Subcontract Based On" as "BOM" in the buying settings,
2. Make sure raw materials are having batches
3. Transferred raw materials less to the supplier through stock entry
4. While making subcontracting receipt, you will notice extra row with zero consumed qty

[codecov]

Codecov Report

Merging #34091 (156e459) into develop (192a339) will increase coverage by 0.02%.
The diff coverage is 100.00%.

Additional details and impacted files

@@             Coverage Diff             @@
##           develop   #34091      +/-   ##
===========================================
+ Coverage    63.86%   63.89%   +0.02%     
===========================================
  Files          818      817       -1     
  Lines        59328    59331       +3     
===========================================
+ Hits         37892    37907      +15     
+ Misses       21436    21424      -12     

Impacted Files	Coverage Δ
erpnext/controllers/subcontracting_controller.py	87.89% <100.00%> (+0.05%)	⬆️
erpnext/assets/doctype/asset/asset.py	80.23% <0.00%> (-0.19%)	⬇️
...ccounts/doctype/payment_request/payment_request.py	67.98% <0.00%> (-0.11%)	⬇️
.../setup/setup_wizard/operations/install_fixtures.py	90.90% <0.00%> (-0.08%)	⬇️
erpnext/accounts/utils.py	75.03% <0.00%> (ø)
erpnext/controllers/sales_and_purchase_return.py	91.78% <0.00%> (ø)
...eport/fixed_asset_register/fixed_asset_register.py	0.00% <0.00%> (ø)
...eport/sales_order_analysis/sales_order_analysis.py	79.38% <0.00%> (ø)
...s_and_balances/asset_depreciations_and_balances.py	0.00% <0.00%> (ø)
erpnext/setup/setup_wizard/data/industry_type.py
... and 4 more