Non-transition of CENVAT credit: disputed or blocked transitional credits barred from use pending adjudication; misuse recoverable with interest. Directions require that disputed credit (CENVAT credit adjudicated as inadmissible prior to the appointed day) and blocked credit (amounts ineligible under subsection (5) of section 17) shall not be utilised to discharge tax liabilities; if utilised while the adverse order remains in force or where carried contrary to section 140, the credit is recoverable from the taxpayer with interest and penalty. Credits above a specified monetary threshold additionally require an undertaking to the jurisdictional officer that the credit will not be availed or has not been utilised as transitional credit.