Deemed receipt of goods: EXW delivery to transporter enables claiming input tax credit, subject to other ITC conditions. Delivery under an Ex Works contract to a transporter at the supplier's premises, where property in the goods passes to the recipient and transport or insurance is arranged on the recipient's behalf, is deemed to be receipt by the recipient for purposes of claiming input tax credit under the Explanation to clause (b) of the eligibility provisions; ITC so claimed remains subject to all other statutory conditions and disallowance rules if goods are diverted or lost/destroyed or otherwise disposed of.