In the case of capital goods - within 3 years. In the case of inputs - within 1 year. Note: If goods are sent from the Principal's place of business to the job worker's place of business, then the date of sending the goods will be considered for the calculation of the period. If goods are sent by the Principal directly to the job worker's place of business then the date of receiving the goods will be considered for calculation of the period. Note: Specific exemption from the above time limits is available for items like molds, jigs, fixtures, and tools required for job work and are sent by the Principal to the job worker.