Input tax credit: principals can claim credit for inputs and capital goods sent for job work, subject to return periods. The provision allows the principal to claim input tax credit on inputs and capital goods sent to a job worker, including when sent directly to the job worker, subject to prescribed conditions. If inputs are not returned or supplied from the job worker's premises within the statutory return period they are deemed supplied by the principal on the dispatch date; a longer statutory period applies for capital goods. The deemed-supply rules exclude moulds and dies, jigs and fixtures, and tools. 'Principal' is defined by reference to the job-work provisions.