Input tax credit for job-work: principal may claim credit if goods are returned within prescribed periods, else reversal and interest follow. The principal may claim input tax credit on inputs sent to a job-worker if those inputs are returned within the prescribed period, with the period counted from the job-worker's receipt when sent directly. The same rule applies to capital goods with a longer prescribed return period. If goods are not returned within the applicable period the principal must repay the credit with interest, but may reclaim credit and interest when the goods are subsequently received back.