Cenvat credit of excise duty

Hi.. Freinds,

My query is that...

M/s. A is manufacturing the truck and the same is sold to the distributer M/s. B for Rs. 20,00,000,with excise duty of Rs. 2,60,000 (Assumed)  charged on the invoice and then M/s. B sold the same truck to M/s. C by charging the nominal profit (say 2%) on cost...

Here M/s. C is also the manufacturer of another excisable goods on removal of which the excise duty is required to be paid and he wants to take the credit of the excise duty charged on the invoice by M/s. A being the manufacturer of truck.

So how he ("C") will take the credit of the same???

Please say any reference to section or rule....

And what M/s. B has to do???

Pls.. its urgent.....