Special procedure for removal of goods for certain purposes

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....l") may, under intimation and subject to such conditions as may be prescribed, send any inputs and/or capital goods, without payment of tax, to a job worker for job-work and from there subsequently send to another job worker and likewise, and shall - (a) bring back inputs, after completion of job-work or otherwise, and/or capital goods, other than moulds and dies, jigs and fixtures, or to....

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.... registered under section 23; or (ii) where the "principal" is engaged in the supply of such goods as may be notified by the Commissioner in this behalf. (2) The responsibility for accountability of the inputs and/or capital goods shall lie with the "principal". (3) Where the inputs sent for job-work are not received back by the "principal" after completion of job-work o....