Inputs to job workers: tax-free return if returned within the prescribed period, subject to declared stock and recovery rules. Inputs sent to a job worker before the appointed day and returned on or after that day are not taxable if returned within the prescribed period; the competent authority may allow a limited extension. Failure to return within the period or extension renders the input tax credit liable to be recovered. The exemption depends on a joint declaration by the manufacturer/person despatching the inputs and the job worker of the goods held on the appointed day in the prescribed form, manner and time.