Non-transition of CENVAT credit: disputed or blocked credits cannot be used; recovery with interest and penalty follows. CENVAT credit adjudicated as inadmissible and credited to the electronic credit ledger shall not be utilised to discharge GST or IGST liabilities until the adverse order remains in force, and any utilisation will be recovered with interest and penalty; likewise, ineligible transitioned amounts (blocked credit) shall not be utilised and will be recoverable with interest and penalty. Taxpayers with disputed or blocked credit above the specified threshold must furnish an undertaking to the jurisdictional Central Government officer that such credit has not been availed or will not be utilised as transitional credit.