Cenvat credit for consignee

Probably he can take provided he proves the agreement of consignment.........

As the B becomes the manufacturer in the case where the liability of excise arises on the goods B produces.........he can claim that credit at that time.........

have a look on invoice issued by supplier, if the regn of B is mentioned on the invoice, then they can take credit, provided they are discharging the excise duty liability at the point of clearance.

I agree with Mr.U S Sharma. If ECC and address of B is mentioned in supplier's invoice then B can avail creditr since he is a manufacturer.

B can take cenvat credit if B pays excise duty on the manufactured goods. Since it is a job work,  the value for excise duty is the price at which A sells the goods. B shall contains B's name and ECC.
 

In this case the role of A is nothing but a commission agent/Buyer. If the said Supplier is registered with Central Excise and issuing the Invoice in the name of  B, then it is obvious that B can avail the CENVAT with out any obligation. It is to be kept in mind that the supplier should be registered with Central Excise as Manufacturer, if the material supplied is from his own manufactured product and, should be registered with Central Excise as Dealer, if the materials supplied are purchased from some other manufacturers. In this case the details of the manufacturers should be mentioned on the Invoice. In both cases the Supplier’s Invoice should bear their Excise Registration Number, Range & Div etc.

The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- 

An invoice issued by a Manufacturer, an Importer, an importer from his depot the or from premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002, a Registered first stage dealer or a second stage dealer or a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 .

Manufacturer registered with Central Excise, can avail CENVAT credit, based on Excise Invoice, after receipt of goods, if its name & address is mentioned as a Consignee, in the said invoice.