spare parts of dozers& excavacators-under site preparartio

    under site formation & clearence  capital goods  already allowed dozers,excavacators . The DOubt  is its spare parts are elegible or not.  one more doubt regarding capital goods
Tippers may be allowed for capital goods & its spare parts  -Tippers are for "special motor vehicle " for above head  only use for dumping within the radius  of mine not using 100 % commercial.  pls help me  about this  tippers & its spare parts
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