The Magpies' head coach led his side to the last eight of this competition last season, and the same stage of the FA Cup in 2019/20, and is well aware of the importance of a cup run.
But after opening the Premier League campaign with two defeats, he accepts that there's a balancing act and he will give some players a chance to stake their claim for a place in his starting XI against Southampton at the weekend.
"We'll be making changes because I've got a lot of lads who need to play - they need to get some minutes under their belt - and it's the ideal opportunity," Bruce said ahead of the midweek match at St. James' Park (kick-off 7.45pm BST). "But we will be very, very strong."
Isaac Hayden won't feature after suffering a knee injury at Aston Villa on Saturday, although Bruce is optimistic that it's not as serious as first feared, while Jonjo Shelvey is also absent with the calf injury which kept him out at Villa Park and goalkeepers Martin Dúbravka and Karl Darlow remain sidelined.
But Bruce hinted that Joe Willock, who rejoined the Magpies on a permanent basis earlier this month after his sensational loan spell from Arsenal last term, would play some part against Sean Dyche's men as he looks to catch up with his team-mates after featuring only intermittently for the Gunners in pre-season before signing for United on the eve of the campaign.
"It's fair to say that Joe didn't have a lot of minutes but he's young and he needs to get that (match sharpness). So we'll get some minutes into Joe, that's for sure," said Bruce.
"And that goes for a lot of the squad too. That's why we carry a squad the way we do now, and you will see - up and down the country - changes, because it is an ideal opportunity to get some minutes into your squad and play competitive football, and also put a marker down to play on Saturday. So we will make changes but we'll be very strong."
Burnley may also rest some key players with Sunday's league meeting with Leeds United in mind, and Bruce acknowledged that the first couple of rounds of the Carabao Cup can be somewhat underwhelming - but also offer a fantastic opportunity if successfully navigated.
"I think you could say that with all competitions in the early stages, they don't catch fire until you get to the last (stages)," he said. "We've been in two quarter-finals over the last couple of years and unfortunately drew Man City in one, and performed badly in the other (at Brentford last term).
"But I do realise, and I do understand, what a cup competition means and you've got to get over the early rounds to get into the later ones, when it comes to life. There's nothing better than a cup run - especially if you get to the latter stages so let's hope we can go a couple steps further than we have done in the last couple of years."
Reflecting on the two league games so far, Bruce added: "We're frustrated - I think that's the right word. Big, key decisions have gone against us - there hasn't been much in any of the games, really.
"So it's an ideal opportunity to get up and running; can we get into the next round of the cup and can we get some points on the board at the weekend before we go into the international break? That's what we'll be looking for."
