Receiving of the Subsitute item

Hi all , can we do recieving of the substitute item ??
i have define the item relationship of an item and create the po with that item and po also approved and in the shipment of the approved po i have also  check the receving of the subsitute item under recieving control in the shipment window .....

now me wanted to do the receiving for the subsitute item but it is not done .. kindly suggest me the specific way to do it ???