Urget query ! set off of excise duty ?

Hello everyone,

Mr.X purchases goods from manufacturer and he supplies the same to manufacturing companies. on purchases mfr charges him 12.36% of excise duty.

he do not want that company (his clients to whom goods are sold) should know the details of the manufacturer and their price and his margin. he fears that clients will directly contact the manufacturer.

My question:

1. How can he pass the cenvat credit to the company/clients if

a) goods are directly transported from manufacturer warehouse to company/clients place ? and

b) He will receive the goods and then he will transport it to the company/client place ?

2. Any other planning possible in this situation ?