When purchase DEPB For duty payment

I want to know  what Journol entry should pass when we purchase DEPB from a party and use it for custom duty payment

1 when we purchase DEPB

2 when we paid custom duty

Is this entry is correct please suggest me

when purchase depb

depb a/c     dr

party a/c  cr

when duty payment

custom duty   dr

depb a/c cr