Input tax credit for job work allowed, with deemed supply if inputs or capital goods are not returned within prescribed time limits. Section 19 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. Inputs not returned or not supplied from the job worker's place within one year (three years for capital goods), counted from dispatch or from receipt if sent directly, are deemed to have been supplied by the principal to the job worker on the date of dispatch. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. 'Principal' is as defined in section 143.