Here is an example XQuery to read both the values and the attributes.
😎

USE TEEST;
GO
SET NOCOUNT ON;

DECLARE @TXML XML = '<?xml version="1.0" encoding="iso-8859-1"?>
<ACES version="3.0">
<App action="A" id="1">
<BaseVehicle id="61" />
<Qty>1</Qty>
<PartType id="1684" />
<MfrLabel>Ferodo</MfrLabel>
<Position id="22" />
<Part>FDB11</Part>
</App>
<App action="A" id="2">
<BaseVehicle id="65" />
<Aspiration id="6" />
<Qty>1</Qty>
<PartType id="1684" />
<MfrLabel>Ferodo</MfrLabel>
<Position id="22" />
<Part>FDB451</Part>
</App>
<App action="A" id="3">
<BaseVehicle id="65" />
<Aspiration id="6" />
<Qty>1</Qty>
<PartType id="1684" />
<MfrLabel>Ferodo</MfrLabel>
<Position id="30" />
<Part>FDB451</Part>
</App>
</ACES>';

SELECT
  APP.DATA.value('(BaseVehicle/@id)[1]' ,'INT'         ) AS BaseVehicle
 ,APP.DATA.value('(Qty/text())[1]'      ,'INT'         ) AS Qty
 ,APP.DATA.value('(PartType/@id)[1]'    ,'INT'         ) AS PartType
 ,APP.DATA.value('(MfrLabel/text())[1]' ,'varchar(50)' ) AS MfrLabel
 ,APP.DATA.value('(Position/@id)[1]'    ,'INT'         ) AS Position
 ,APP.DATA.value('(Part/text())[1]'     ,'varchar(50)' ) AS Part
FROM  @TXML.nodes('ACES/App') APP(DATA);