prescribed.

(1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordancewith the provisions of existing law prior to the appointed day and such inputs are returned to the said place on or after the appointed day, no tax shall be payable if such inputs, after completion ofthe job work or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended· by the Commissioner for a further period not exceeding two months: · Provided further that if such inputs are not returned within a period of six months or the extended period from the appointed day, the input tax creditshall be liable to be recovered in accordancewith the provisions of clause (a) of sub-section (S)_ofsection