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Pla register

This query is : Resolved 
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(Querist)
06 December 2013 Please let me know the meaning of PLA Register. For what purpose it is maintained?...and after settlement of Cenvat payable or availing cenvat credit does PLA Register should show NIL balance?

Also let me know why RG 23A & RG 23C Register is mainained?
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Arun Kumar Singh

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Arun Kumar Singh (Expert)
07 December 2013 PLA register should be maintained and there should be balance and nil also.

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