Cenvat credit definitions clarify eligible capital goods, inputs and input services for credit entitlement and distribution. The rules define key terms for Cenvat credit: capital goods (specified machinery, components and certain motor vehicles when used in manufacture, captive power/pumping or for output services); input (goods used in manufacture, clearance, captive utilities and low-value capital goods, with specified exclusions); input service (services used in or in relation to manufacture and provision of output services, with enumerated inclusions and exclusions); and organizational terms like 'input service distributor', 'job work', 'place of removal' and dealer classifications.