The correct answer is B. No.
The principal is not entitled for credit of goods though he has not received the goods and has been sent to job worker directly by vendor A. This is because the principal has not entered into a contract with the job worker, and therefore has no legal right to the goods. The contract is between the principal and the vendor, and the vendor is responsible for delivering the goods to the principal. If the vendor fails to deliver the goods, the principal can sue the vendor for breach of contract.
Option A is incorrect because the principal is not entitled to credit for goods that he has not received.
Option C is incorrect because the location of the vendor is not relevant to the question of whether the principal is entitled to credit for goods that he has not received.
Option D is incorrect because the principal is not entitled to credit for goods that he has not received, regardless of whether the vendor is located in the same place as the principal.