Input tax credit on material send for job work

CA OM PRAKASH GUPTA (CA Practice ) (75 Points)

08 December 2021  
One vendor send paper, ink and chemical for job work (printing) . Total quantity send to job worker say 120 kg but during the process there is a loss of 5 kg.
1) whether ITC on goods supplied to job worker is available or will be restricted to quantity rec'd from job worker.
2) ITC of job work ?