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<h1>Madhya Pradesh GST Circular: No Use of Disputed CENVAT Credits Post-July 2017; Submit Undertaking for Credits Over Rs. 10 Lakhs.</h1> The circular issued by the Commissioner of Goods & Services Tax in Madhya Pradesh provides directions under Section 168 of the CGST Act regarding the non-transition and non-utilization of CENVAT credit under Section 140 in specific cases. It stipulates that disputed CENVAT credits, which have been deemed inadmissible in adjudication or appeal orders as of July 1, 2017, should not be used to offset tax liabilities until resolved. Blocked credits, such as those for telecommunication towers, cannot be transitioned or utilized and are recoverable with interest and penalties if used. Taxpayers with disputed or blocked credits over Rs. 10 lakhs must submit an undertaking to the jurisdictional officer.