Excise cedit

My Company is purchase excisable goods from Manufacturer (A).Than My Company  Process it .Here this process is not taxable under central excise act. After that we are sending goods to Seller(B) who uses this good in his manufacturing process. can manufacturer(B) take cenvat credit on duty paid goods of (A) after processing by our company!

Will your answer difference if goods are not processed (process not taxable under Central Excise act) by our company

Thanks in advance