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cenvat credit

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(Querist)
29 July 2009 would anyone can tell me about the records to be kept under cenvat, what is account current , pla. i have confusion regarding account current and pla .
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Vishnu Saboo

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Vishnu Saboo (Expert)
29 July 2009 There are many register e.i. RG-1,2,3,4,5,6,7, PLA etc. for more detail Excise manual & excise tarrife can help you.
PLA is Personal Ledger Account, when you have to pay the duty in cash you have to route this Thru PLA. means when you diposite money in bond You have to credit PLA account and subsequently at the time of duty discharge you have to debit the same.
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NEEL..

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NEEL.. (Querist)
29 July 2009 thanx but what will be the accounting entries?????plesase tell me.
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