Input tax credit for jobwork: principal may claim credit even when goods sent directly; deemed supply if not returned. Section 19 allows a principal to claim input tax credit on inputs and capital goods sent to a jobworker, including where sent directly to the jobworker, subject to prescribed conditions. If inputs are not returned or supplied from the jobworker's premises within the statutory period, they are deemed to have been supplied by the principal on the date sent; the running of the period for direct sends begins on the jobworker's receipt. The deeming rules for capital goods operate similarly but under a longer statutory period. Moulds and dies, jigs and fixtures, and tools are excluded from the deeming provisions.