Why PLA account need to be maintained? When is this account brought in use?
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Excise
Replies (1)
Dear Abhi
Liability of excise duty is to be paid by two ways .
No.1 Through Cenvat Credit Accounts
No.2 Through Cash Account, Which is called PLA (Personal Ledger Account)
It is mandatory from excise point of view for proper accountibility.
Regards
HS Negi
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