CENVAT plus vat

hello everyone 
My question is

Mr A - manufacturer (raw material manufacturer) EXCISE registerd 
Mr B - manufacturer ( end product) excise registered 
Mr C - consumer (vat, CST registered)

Mr B, bought raw material x from Mr A with basic price of RS. 100 with excise duty of 12.5% and CST - 2 % ( 100 + 12.5 + 2.25) = RS 114.75

so cost price for Mr B became 114.5 inclusive all taxes, now if sale at rs 120 and he wants to take benefit of excise and CST
what is the process and what he needs to do 

does he have to burden the taxes of CST and excise to consumer to avail the benefit of tax which he paid to Mr A manufacturing 

thank you on advance 
please help