Input tax credit for job-work goods allows principals to claim credit even when goods are sent directly to job workers. The principal may claim input tax credit on inputs and capital goods sent for job work, including when sent directly to the job worker, subject to prescribed conditions. If inputs or capital goods sent for job work are not returned or supplied from the job worker's premises within the statutory periods, they are deemed supplied by the principal on the date of dispatch; moulds and dies, jigs and fixtures, and tools are excluded from those deeming rules. 'Principal' is as defined in the job-work provision.