Input tax credit for job work: principal may claim credit when inputs or capital goods are sent to a job worker, subject to conditions. Input tax credit on inputs and capital goods sent for job work is allowed to the principal subject to prescribed conditions. The principal may claim credit even when goods are sent directly to a job worker. If inputs or capital goods are not returned or supplied from the job worker's premises within the prescribed period after dispatch, they are deemed to have been supplied by the principal on the date of dispatch; direct dispatch alters the start of that period. Exclusions apply to moulds and dies, jigs and fixtures, and tools.