Fats that a person has eaten aren't burned as energy or used as building blocks, they are stored by the body in

the liver

fat cells

blood cells

muscles

Fat cells .

When you eat carbohydrates , you burn the glucose in them to produce energy . Excess glucose will be stored as Glycogen in the liver and muscles to be used later when needed . If your body still contains excess of glucose it will be converted to fats to be stored as fat cells in the adipose layer under your skin .

The direct uptake of fat in your diet will not be used in any energy reactions , but can only be stored under your skin in fat cells form.

That's why we should minimize the amount of fats in our diet since we are getting an enough amount of fats from the carbohydrates we eat , unless you're not eating a lot of carbs.