Central excise duty pass on - reg

I have a doubt reg central excise duty. Request senior's advice.

Suppose a trader 'ABC Traders' purchased goods from manufacturer 'M1' on 5th april 2014, can the central excise duty be passed on to the customer i.e Manufacturer 'M2' of 'ABC Traders' in the month of December 2014?

If yes, kindly give the source under which act or rule this is valid. Also would be grateful to know the validity of the invoice upto which date or month from the date of billing, the duty can be passed to another manufacturer.

Regards,

Mithilesh