Input tax credit in Ex-Works contracts is available when goods are handed over at the supplier's premises on the recipient's direction. Availability of input tax credit under section 16(2)(b) in an Ex-Works contract is not confined to physical receipt at the recipient's business premises. Where the supplier hands over goods to a transporter or other person on the recipient's direction at the supplier's place of business, and property in the goods passes at that stage, the recipient is deemed to have received the goods for ITC purposes. The clarification remains subject to the business-use requirement and the restrictions under section 17.