what is meaning off PLA IN EXCISE PART.
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Answer / vijay gaikwad
Personal Ledger Account (PLA) is an account current through
which Assesse pays the Duty to the Government. The PLA
register is credited when the duty is liable to pay and
when the Duty is discharged (by CENVAT Credit /Payment) the
PLA register will be debited. The Duty Payable if any will
be displayed as Balance. PLA and CENVAT Credit should be
used only for payment of excise duty and not for any other
payments like rent, fines, penalties etc.
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