The Argentinian striker, who is Juve’s top scorer this season with 18 goals, missed Sunday’s 2-0 defeat in Naples through suspension.
The loss, Juve’s second in Serie A, left the Turin giants 11 points clear of Roma at the top of the standings with seven games remaining.
“It’s a difficult time because we are playing so many games and it’s not always possible to play every game at a high level,” Tevez said.
“The fact that I didn’t play at the weekend has given me the opportunity to prepare in the best possible way for the game at Lyon.”
Lyon are without six injured players, including Miguel Lopes, Mou Dabo and Clement Grenier.
The only consolation for coach Remi Garde is that striker Yassine Benzia returns from suspension.Juve coach Antonio Conte will be without midfielder Arturo Vidal, who serves a one-match ban.
Meanwhile Sevilla travel to Porto for their quarter-final first leg.
The Spaniards travel to the Estadio do Dragao on the back of Saturday’s 1-0 loss at Celta Viga.