Excise cenvat on capital goods

manish kumar (C.A) (99 Points)

18 June 2013  
Our client Party C had purchased excisable capital goods from Party A .
Party A had purchased the capital goods from Party B. Party B had raised invoice in name of Party A and mention name of Party C as consignee.
Pary B has charged excise duty on bill but Party A has not charged excised duty in bill, which is issued to party C.
Our query is that weather we can take cenvat credit of Rs on basis of above invoice raised or not.
Party B   Party A
Buyer Consignee   Buyer Consignee
Party A Party C   Party C Party C
Delhi Delhi   Delhi Delhi
         
         
Amount 500000   Amount 800000
Excise 61800   Excise 0
Total 561800   Total 800000
Add: VAT 67416   Add: VAT 96000
         
Gross 629216   Gross 896000