Cenvat credit provisions for transfer of raw material from trading unit to manufacturing unit

Dear Experts, A company has two units, one is trading unit (i.e. it purchases raw material from outside India and sells it as it is as a first stage dealer) and the other is a manufacturing unit (i.e. which manufactures finished goods and then sells it under a cover of excise invoice). I want an advice in respect of one of the transaction executed by the company. The company has transferred raw material from its trading unit to its manufacturing unit under a cover of first stage dealer invoice and has passed on credit of CVD and SAD in its invoice to the manufacturing unit. The question arises that whether the manufacturing unit can take the Cenvat Credit of the duties passed on by the trading unit or not? Kindly support your suggestions with relevant rules and sub rule. Best Regards, Dhrunil Bhatt