Non-creditable goods: specified categories disallow input tax credit, with resale and licensed-fuel exceptions applying. The schedule enumerates categories of goods treated as non-creditable for input tax purposes-including vehicles and parts, fuels, clothing, food and beverages, entertainment electronics, specified cooling appliances, tobacco, office furnishings, lifts, certain computers, heavy construction machinery, personal consumption items, employee-facility goods, and goods used in construction or incorporation into immovable property-and provides two exceptions: (a) most listed items (except fuels, personal/gift items, employee-facility items, and construction/incorporation goods) are creditable when bought by a registered dealer for resale unmodified or as raw material for manufacturing for sale in Delhi; and (b) fuels are creditable when bought in commercial quantities by a licensed fuel dealer for resale.