Excise modvat

sir,

please let me know in the following case,

A IS A MANUFACTURING UNIT REGISTERED IN EXCISE . A SELLS GOODS TO B , WHERE B IS A DEALER NOT REGISTERED IN EXCISE. B SELLS GOODS TO C , WHERE C IS REGISTERED IN EXCISE AND USE THE GOODS MANUFACTURED BY A AS RAW MATERIAL.

A SELLS GOODS TO B , ISSUES INVOICE IN THE NAME OF B BUT DELIVERY ADDRESS AT C FACTORY. B ALSO ISSUE HIS INVOICE IN THE NAME OF C AND ATTACH THE BILL OF A ALONG WITH.

NOW WHETHER C IS ELIGIBLE FOR EXCISE MODVAT.

NOTE : B IS NOT REGISTERED IN EXCISE , WHETHER MODVAT CAN BE TRANSFERRED VIA B, IF JUST DELIVERY ADDRES IN BILL IS OF C FACTORY

THANKS IN ADVANCE