Battery purchased for Car, will it be capitalised or treat as under expense

Sir,

A private Ltd company has a Car, The company Purchased New Battery for the Car amounting Rs 6000/- as battery is new it will increase the life of Car, will it be capitalised or treated as under expense

I am confused on other hand, next question raised in my mind that,  Car is Shown under fixed asset and suppose,  if we replace any part of car we show under expense for e.g just like Machinery,if any repairs to machinery i.e replacing the parts of the machinery which are required to run and work the machinery is to be treated as expenditure.

pls clear the confusion