Cenvat credit on p&m under erection

A Ltd has purchased "Vacumm Circuit Breaker" for Rs 5,41,995/- from B Ltd.

B Ltd charged excise duty @ 10.30% i.e. Rs 55,826/-

Now A Ltd has passed entry in its books of Accounts as follws:

P&M under erection A/c ...Dr    Rs 541995
P&M under erection A/c ...Dr    Rs  55826
To B Ltd               ...Cr    Rs 597821

My question is, whether above entry is correct.

Can't A Ltd take cenvat credit of Rs 55826.