Excise duty entry

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What is the entry for excise duty for sales and purchases  and cenvat credit adjustment entry. Can anybody tell me this in detail
Replies (2)
for sales

 party a/c dr
  to sales a/c
  to excise a/c
  to cess a/c

for purchase
  Purchse a/c dr
  cenvat credit a/c dr
  cess credit a/c dr
      to partya/c

party Ac DR sales ac cr excise ac cr cess ac cr


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