purchase
purchase a/c debit ..............................20 crore
Cenvat credit a/c debit ........................1.6 crore
Bank / Sundry Creditors..credit ...................................21.6 crore
Sales
Bank / Sundry Debtors a/c debit .........................38.88 Crores
Sales A/c .....credit ..........................................................................36.0 Crores
Cenvat Credit A/c credit ........................(1.6 cr - 3.2 Lacs) .........1.568 crores
Excise duty (cash Paid) Credit ...........(2.88 cr-1.568 Cr)...........1.312 crores
now the closing stock will hold 3.2 Lacs Cenvat credit out of total purchase credit