PLA register

I am new to excise field,since i am just a pcc student. I know about RG A part 2 registers, but nothing about PLA.Please help in detail by giving examples for what actually PLA  meant for.I only know that it is a advance payment of excise . What is it's purpose ?

i think it is mantain. for duty payament

MR. SAHIL SINGLA,

YOUR PATH IS http://www.cbec.gov.in/cae1-english.htm

AND ALSO GO TO THE http://dgftcom.nic.in/ (chapter-6),

WHETHER YOU HAVE ANY QUERY, PLEASE GO TO MY EMAIL, I REMAIN YOU,

MR. SAHIL SINGLA,

PLA REFERS TO PERSONAL LEDGER ACCOUNT , WHICH IS MAINTAIN BY AN EOU ,

YOUR PATH IS http://www.cbec.gov.in/cae1-english.htm

AND ALSO GO TO THE http://dgftcom.nic.in/ (chapter-6),

WHETHER YOU HAVE ANY QUERY, PLEASE GO TO MY EMAIL, I REMAIN YOU,

Email id is:-

ramesh.arti @ yahoo.co.in

PLA(Personal Ledger Account)

This is the ledger to be maintained by a manufacturer registered under the central Excise depart. CAsh should be deposited in advance for goods manufactured and cleared under self assessment procedure. the amount that equals the amount of goods removed from the factory should be written off in that ledger from the advance amount paid.Its like a ledger amount paid ll be shown in the debit side and the excise duty of goods removed from the factory ll be shown in the credit side. a copy should be submitted to the department along with the return.

Please explain the purpose of the columns 'Availed' ,'Available' and 'Utilised' in PLA. Thanks.