doubt in VAS......

Hi frnds,

I ve a biggest doubt in Value Added Statement.

Am badly in need of clarification as to

1.what to do with regard to Excise Duty ???

      Shud i deduct from sales or shud i show it as value applied???????

2.What to do with regard to Provision for bad and doubtful debts??

     Shud i deduct from sales or shud i show it as value applied??????