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Every Manufacturer who is required to pay Excise Duty should maintain PLA. The PLA is a running account through which the manufacurer can avail the cenvat credit on inputs, pay shortfall if any or carry forward the surplus if any. In order to open a new PLA the manufacturer should first obtain a new  ECC number from CE Dept. PLA is credited when duty is deposited in Bank by GAR-7 challan. PLA is debited when duty is required to be paid. It cannot be used for paying Fines or penalties. PLA must be prepared in triplicate by writing in pencil and using double sided carbon Original. Duplicate copies of the PLA should be detached by the manufacturer and sent to the CE officer in charge along with the monthly/quarterly periodical return in form ER 1 or ER 3.

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what is the work tax and on which type of business it applicable