VTune does not calculate CPI per source line just because there is no much sense in that. CPI is integral characteristic, that reflects statistically correct ratio regarding a group of hot instructions, like loop or function (or on higher level - module or process). However, you can calculate CLI against a source line having clockticks and instructions retired event numbers collected for it.
Please read my earlier postings for CPI http://software.intel.com/en-us/forums/showthread.php?t=63984
There is Getting_Started Guide on VTune which helps pretty much as a beginner. I referred David Levinthal paper as published http://assets.devx.com/goparallel/18027.pdf , it gives good idea to distinguish CPI & other cycles related to Cache misses, DTLB misses, Branch-MisPredictions, etc.
I think both these are good stuffs to start working with VTune in depth and knowing about CPI and other cycles events.
Do refer: http://assets.devx.com/goparallel/18027.pdf