Input Tax Credit eligibility for job work: principals may claim credit but must follow challan, return and time-limit rules. Principals are entitled to claim input tax credit on inputs or capital goods sent for job work, including where inputs are sent directly to a job worker without first being brought to the principal's business. Transfers must be covered by a challan and forfeiture of time limits triggers deeming of supply by the principal, requiring declaration in the outward supplies return and payment of tax with interest; the Commissioner may extend the return periods on sufficient cause.