Cenvat credit availment in respect of spares

Stores unit and consumption unit are come under one unit.  It means both the units are sisiter concern for the one main unit.

It it is yes,  you can raise the invoice as STOCK TRANSFER with 110% of cost addition,.  You can pay duty through stock transfer invoice and take the same at another unit which you can billed.

Purchasing unit should maintain record for receipt, issue/consumption & balance qty. of inputs / capital goods.

Purchase unit can clear the capital goods to his sister unit, by raising its own invoice with duty payable equal to credit taken, if it is cleared as such before installation.  If the capital goods it cleared after installation / use, then duty payable equal to credit taken less abatement @ 2.5% per quarter.

On receipt of capital goods, purchasing unit to claim  50% credit & balance 50% in next financial year.  If the capital goods is to be cleared in the same year of receipt, then on the same day of clearance, balance 50% cenvat credit should be taken.