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Excise duty accounting entry

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(Querist)
02 January 2013 excise duty 125.00
To cenvat 100.00
To PLA 25.00



PLA 25.00
Interest 5.00
To Bank 30.00



Kindly sent me what means it ?
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NareSh

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NareSh (Expert)
02 January 2013 First entry
In the total liability of excise cenvat credit availed for Rs.100 and remainig was paid through bank.

2 nd

Total payment from bank was Rs.30 which includes the interest on the late payment etc.,. Rs.25 was debited to the PLA account

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