Can a excise unit prepare a non excise tax bill??

Can a company which is registered in Excise prepare bill without Excise tax in it of an excisable goods to a firm which is not registered in excise?? Is there any provision

Illustration: Company "Polymer" is into manufacturing of plastic granules which is not registered in excise. and this company is purchasing machine from "Roto" which is registered in excise. And now can the "Roto" prepare bill without Excise tax, is there any provision??

Please comment the proper