excise duty pass on

Dear all,

Our company has the practice of passing on the excise duty paid on the goods purchased. we are registered dealers with excise dept. the cenvat credit account in our books shows the debit balance of duty paid my query is whether the duty passed on amount needs be credited since our sales are not liable to excise as it is not manufacture bt trading or the cenvat account should remain as it is in purchase account ??

kindly tell me the correct accounting treatment