Cenvat credit on spare parts of capital goods / capital goods

Dear friends, we are enjoying the benefit of exemption No. 50/2003 and time to come an end of this period . and during the transition period As per Rule 3(2) of Cenvat Credit Rules, 2004 we are eligible to avail Cenvat credit of 1) duty paid on inputs lying in stock 2) in process 3) inputs contained in final products lying in stock on 02.02.2017 at the point when final products cease to be exempted. But i want to know that can I take the credit on spare parts of capital goods or capital goods . A reputed consultant give the openion that we can take the cenvat credit on capital goods during the exemption period . please provide the law support in this regarding .