Time-limited entitlement to ITC for inputs sent to job-workers; non-return requires repayment with interest, reclaimable on return.

The principal may take input tax credit on inputs or capital goods sent for job work if those goods are received back within a prescribed period; where sent directly to the job worker the period runs from the job worker's receipt. Failure to return within the period requires payment of an amount equivalent to the ITC availed plus interest, and the credit can be reclaimed when the goods are actually received back.

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