Changes in 3B

Now we have to disclose ineligible ITC and ITC reclaimed during the month in Form 3B.

My question is what is meant by " ineligible ITC "  wheather it is ineligible ITC on expenses like membership of club etc as per list Or the ITC not claimed in previous month's 3B as that was not in 2B.

And What is ment by ITC Reclaimed.

Please Explain.