VAT Input Credit

Sir,

My company is a Manufacturing concern. We regulary purchase Spares parts for wear and tear of Machinery from Delhi on Tax Invoice. Can we take the benefit of Input Vat against the purchase of the Spare Parts.

Thanks

Sir,

My Company is a manufacturing Concern. We regularly purchase spare parts towards wear and tear of Machinery from Delhi on Tax Invoice. Can we adjust the vat paid on these items against output Vat on Sales. 

Thanks