Jobwork procedure allows principals to send inputs and capital goods to jobworkers tax-free subject to return and accounting rules. Jobwork permits a registered principal to send inputs and capital goods to a jobworker without payment of tax subject to prescribed conditions; inputs and specified capital goods must be returned or may be supplied from the jobworker's premises within prescribed periods, failing which such goods are deemed supplied by the principal on the day they were sent. The principal must keep proper accounts; waste and scrap may be supplied by a registered jobworker on payment of tax or by the principal if the jobworker is unregistered. 'Input' includes intermediate goods arising from treatment or processes.