Chartered Accountant
39039 Points
Joined September 2008
Other than LTU - The reason for the accumulation maybe examined. It could be due to value addition being done in one unit more and job work usage and possibly supply to EOU or export. If export then rebate/ procurement without paymentof duty can be examined. If local only then possibility of sharing input service credits thru input service distributor can be see.
Procurement and receipt planning can see that credit available in unit which has deficiency.