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(l) The principolsholl, subject to such conditions ond restridions os moy be prescribed, be ollowed input tox credit on inputs sent to o job worker {or job work. Toking input tox credit in respect ot inputs ond copitol goods sent for job work. 130 (2) Notwithstonding onything contoi- ned in clouse (b) of sub-section (2) of seaion 16, the principolsholl be entitled to toke credit of ;nput tox on inputs even if the inputs ore directly sent to o lob worker for job work wifrout being first brought to his ploce of business. (3) Where fre inputs sent for job work ore not received bock by the principol ofter completion of job work or otherwise or ore not supplied from the ploce o{ business of the job worker in occordonce with clouse (o) or clouse (b) o{ sub-section (l) of section 143 within one yeor of being sentout, it sholl be deemed thot such inputs hod been supplied by the principolto the job worker on the doy when the soid inputs were sent out: Provided thot where the inputs ore sent directly to o job worker, the period of one yeor sholl be counted from the dote of receipt of inputs by the iob worker. (4) The principol sholl, subject to such conditions ond restrlctions os moy be prescribed, be ollowed input tox credit on copitol goods sent to o iob worker for job work. (5) Notwithstonding onything con- toined in clouse (b) ofsub-sedion (2)of section 15, the principolsholl be entitled to toke credit ol input tox on copitol goods even if the copitol goods ore directly sent to o job worker for job worker without being first brought to his ploce of business. l3l (6) Where the copitol goods sent for job work ore not received bock by he pdncipol wihin o period oI firee yeors of being sent out, it sholl be deemed thot such copitol goods hod been supplied by the principol to the job worker on the doy when the soid copitol goods were sent out: Provided thot where the copitol goods ore sent directly to o job- worker, fie period of three yeors sholl be counted from the dote of receipt of copitol goods by the job worker. (7) Nothing contoined in sub.section (3) or sub-section (6) sholl opply to moulds ond dies, iigs ond fixtures, or tools sent out to o job worker forjob work. Explonotion - Fot lhe purpose ofthis seaion,'principol"meons the person relerred to in section '143.