Cenvat credit of special cvd

Dear experts, We are dealers in plastic raw material. While importing, we pay additional duty (019/2006-customs) of four percent u/s3(5)of customs tarriff act. While this material is re-sold to local manufacturer on payment of VAT, we transfer the said special CVD(4%) duty to customers along with Countervailing Duty. Please clarify whether whether an importer can pass on the said Special CVD, if yes according to which clause or rule?