Ledger entry for cst purchase under vat

Dear Experts,

Please let me know the ledger entries for CST purchase (Exciseable and Non - Exciseable goods) where no input credits under VAT cannot be taken.

Example:

Value of Goods:Rs.100.00

Excise Duty:12%+Edu. Cess2%+Sec.Edu.1%=Rs.12.36

CST 2% on 112.36 = Rs.2.24

Total invoice value = Rs.114.60

In this case since there is no input credit for CST purchase under VAT, whether the entries in tally should be as follows:

Dr. Insterstate purchase @ 2% against form 'C' Rs.102.24

Dr.Cenvat Credit on Inputs Rs.12.00

Dr.Education Cess on Inputs = Rs.0.24

Dr.Sec. Education & H.E Cess on Inputs = Rs.0.12

Cr. Party = Rs.114.60

Please furnish detailed entries if the entries shown above are not right one.

Regards,

Govindarajan