input tax credit

Yes......................

Yes it's included in capital good / fixed assets

Yes, machinery included in capital goods.

As per SECTION 2(19) of CGST Act 2017, Capital Goods means "Goods,the value of which is capitalised in the books of Accounts of the person claiming input tax credit and which is used or to be used in the course or furtherance of business".

Hence, as per the given definition, Machinery is treated as a Capital Goods.