Cenvat credit on stock transfered to non excisable unit

amoll alchetti (account exct) (30 Points)

06 May 2014  

We have total three unit out of theses only one unit under excise registration and two are non excisable unit but we tranfer stock to non excisable unit from excisable unit with duty paying my queistion is can we avail cenvat credit on goods tranfered to non excisable unit. 

Example  A is Exise registered unit, B and C Unit are non excisable unit. A is transferring stock to B & C under excise invoice with payment of duty. In this transaction Can A unit Avail cenvat credit Which tranfered to C & D?