Central excise

1. Purchase Raw material

RG23A BED A/C    DR

RG23A ECS A/C    DR

RG23A SHEC A/C    DR

                  VENDOR A/C   CR

2. Purchase Capital good

RG23C BED A/C    DR

RG23C ECS A/C    DR

RG23C SHEC A/C    DR

                  VENDOR A/C   CR

3. Sales Finished Product

RG1 BED Payable  Cr

RG1 ECS Payable Cr

RG1 SHEC Payable Cr

           Customer       Dr