Input credit entitlement clarifies eligible goods and services for central excise credit under CCR regime. Credit under the Central Excise regime is available for Inputs, Capital Goods, and Input Services. Inputs include goods used within the factory for manufacture or for providing output services (excluding specified fuels) and goods used in the manufacture of capital goods. Capital goods comprise specified machinery, pollution control equipment, components, moulds, refractories, tubes, storage tanks used in the factory or for output services, and certain motor vehicles for specified services. Input services include services used by manufacturers or taxable service providers in or in relation to manufacture or provision of output services, including setup, renovation, advertising, procurement, business support and transportation up to the place of removal.