WE ARE MANUFACTURER OF CHEMICALS AND MANUFACTURING UNIT SITUATED IN JAMMU & KASHMIR. WE CLEAR GOODS UNDER NOTIFICATION NO. 01/2010-CE DATED 06-02-2010 AND OBTAIN REFUND OF DUTY PAID THROUGH PLA. MY QUEARY IS BUYER WHO PURCHASE GOODS FROM MY UNIT IS ENTITLED TO AVAIL FULL CENVAT CREDIT OF DUTY PAID OR NOT, BECAUSE DEPARTMENT DISALLOWED THE CENVAT CREDIT TO BUYER.DEPARTMENT SAYS NOTIFICATION NO. 01/2010 NOT MENTION IN RULE 12 HENCE BUYER NOT ENTITLE TO TAKE CREDIT.