Input tax credit entitlement for goods sent for jobwork remains available, subject to return deadlines and deemed supply rules. The principal may claim input tax credit on inputs and capital goods sent to a jobworker, including when sent directly without first being brought to the principal's place of business, subject to prescribed conditions. Inputs not returned or supplied from the jobworker's premises within one year (from receipt if sent directly) are deemed supplied by the principal; capital goods not returned within three years (from receipt if sent directly) are similarly deemed supplied. Deeming time limits do not apply to moulds and dies, jigs and fixtures, or tools. 'Principal' means the person referred to in section 143.