Can a stockist mix the excise duty in the price of goods

X company manufacturing some goods which is exmpted byvat. Y company bought some goods from x company which is exmpted for vat. X impose only excise duty in the invoice. Now the Y company enters the purchase like if B commodity's value by X is 100/-, and excise duty 6% on it total 106/-.the commodity price in the books of Y is 106/- Is excise duty reallyl influence the price of the commidity?