You have a few words wrong.
Make up air is a term used with large exhaust hoods like those found in restaurants. They have one blower bringing in the amount of air that the exhaust hood is removing.
Your HVAC requires two things: both combustion air and fresh air.
Code requires a percentage of fresh air in the return/supply system of the furnace to provide a healthy mix for humans. Continually recycling the same air with no fresh will lead to high CO2 numbers. Not a huge deal at home compared to a school or other high usage setting, but now very much required by code.
Combustion air provides the air that the flame needs to burn efficiently. This must be supplied by open access to outdoor air, not robbing air from the room. A furnace on an outside wall is usually satisfied with an open louver system with one high and one low. There are other arrangements when the furnace is not at an outside wall that involve ducting. I am not familiar with a fan driven combustion air situation, though they may well exist.