Non-transition of CENVAT credit: disputed or blocked credits cannot be used pending final inadmissibility order and are recoverable. CENVAT credits adjudicated as inadmissible and carried as transitional credits into the electronic credit ledger are prohibited from being utilised to discharge tax liabilities while the adverse order remains in force; any utilisation must be recovered with interest and penalty. Blocked credits ineligible under the new law must not be taken into the electronic credit ledger and, if carried, are unusable and recoverable with interest and penalty. Taxpayers above a specified threshold must submit an undertaking that such transitional credit will not be utilised or has not been availed.