Cenvat credit of excise duty paid

If goods have been sold directly to third party .Whether Cenvat Credit of excise duty paid can be availed by thirdy party  on the basis of  duplicate  transporter invoice on which the buyer's name is of the person from whom goods are purchased and consignee name is of that third party

Please guide on the above matter

For the purpose of taking Cenvat Credit, rule 9 of CCR, 2006 has to be satisfied. Also the definition of inputs as per CCR, 2204 states that CENVAT Credit can be availed on all goods used in the factory by the manufacturer of the final product. Now, if the material has been sold to one party and sent to another on behalf of the purchaser, there is no problem as such. Problem may come in VAT but not in Excise. If in the Excise Invoice all specified matters are present there will be no difficulty in availing the Credit on inputs.