Whether principal has to reverse the input tax credit on inputs which have not been received back from the job worker within 180 days?

Whether principal has to reverse the input tax credit on inputs which have not been received back from the job worker within 180 days? https://www.taxtmi.com/acts?id=22364 The principal must reverse the input tax credit for inputs not returned by the job worker within the specified period and pay interest on the reversed credit, but may reclaim the credit upon receipt of the inputs. en-us Thu, 22 Sep 2016 16:53:11 +0530 Thu, 22 Sep 2016 16:53:11 +0530 TaxTMI RSS Generator Whether principal has to reverse the input tax credit on inputs which have not been received back from the job worker within 180 days? https://www.taxtmi.com/acts?id=22364 The principal must reverse the input tax credit for inputs not returned by the job worker within the specified period and pay interest on the reversed credit, but may reclaim the credit upon receipt of the inputs. Act-Rules Bills Thu, 22 Sep 2016 16:53:11 +0530 https://www.taxtmi.com/acts?id=22364