IF cell is a formula

Is there an IF statement that can recognize if a cell is a formula or a value?

I have a worksheet where the user can override a formula with their value.  I would like to use a conditional format with a formula that if the cell is a value, the fill is a light gray color.

I do not to use Visual Basic or Macros for this.  

Thank you.  

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ThomasJueAuthor Commented:
This solution works and it has examples on how to do it.
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