Input tax credit for job-work: principals may claim credit for inputs and capital goods sent to job-workers, subject to conditions. The principal may claim input tax credit on inputs and capital goods sent for job-work, including when goods are sent directly to the job worker, subject to prescribed conditions. If such goods are not returned or supplied from the job worker's premises within the statutory period, they are deemed to have been supplied by the principal on the date sent; periods run from receipt when goods are sent directly. Moulds, dies, jigs, fixtures and tools are excluded from the deeming rules.