https://www.taxtmi.com/acts?id=24772 No tax is payable where inputs or semi-finished goods sent to a job worker before the appointed day are returned within the allowed return period and both the manufacturer and job worker declare the inputs held by the job worker on the appointed day in the prescribed form; failure to return within that period renders the input tax credit availed recoverable under sections 141(1), 141(2) and 141(4). en-us Mon, 03 Apr 2017 17:18:16 +0530 Mon, 03 Apr 2017 17:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24772 No tax is payable where inputs or semi-finished goods sent to a job worker before the appointed day are returned within the allowed return period and both the manufacturer and job worker declare the inputs held by the job worker on the appointed day in the prescribed form; failure to return within that period renders the input tax credit availed recoverable under sections 141(1), 141(2) and 141(4). Act-Rules Bills Mon, 03 Apr 2017 17:18:16 +0530 https://www.taxtmi.com/acts?id=24772