Input credit availed

hello firends. plz help me.

i have seen audit report. in which two things were written-

1) input credit availed.

2) input credit utilised fully.

what is the meaning of these two terms. kindly explain me in simple words with example.

in that audit report purchase vat was 2,91,934 and sale vat was 2,87,831

then how the input credit is availed and utilised fully?

plz reply soon.

thanks