What is the liability of the principal if the capital goods sent to job worker have not been received within 2 years from the date of being sent?

What is the liability of the principal if the capital goods sent to job worker have not been received within 2 years from the date of being sent? https://www.taxtmi.com/acts?id=22367 Principal liability arises where capital goods sent to a job worker are not received back within two years: the principal must pay an amount equal to the input tax credit claimed on those capital goods along with interest, and may reclaim the credit on actual receipt of the goods. en-us Thu, 22 Sep 2016 16:55:17 +0530 Thu, 22 Sep 2016 16:55:17 +0530 TaxTMI RSS Generator What is the liability of the principal if the capital goods sent to job worker have not been received within 2 years from the date of being sent? https://www.taxtmi.com/acts?id=22367 Principal liability arises where capital goods sent to a job worker are not received back within two years: the principal must pay an amount equal to the input tax credit claimed on those capital goods along with interest, and may reclaim the credit on actual receipt of the goods. Act-Rules Bills Thu, 22 Sep 2016 16:55:17 +0530 https://www.taxtmi.com/acts?id=22367