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PLA Account

Dear Exper Frnds,

As per my knowledge PLA account is used to transfer the amount of Excsie Duty to the govt.

after making utilization of Cenvat credit.

Cenvat credit(RG 23 Acct.) : 500

Excise Liability : 800

PLA Act. : 300

We have to deposit the amount 300 INR through TR-6 Challan into the PLA Account.

Since PLA Account is the company's Bank Account with govt.Till here it is clear.But through

J1IH Other Adjustment option we can withdraw amount from PLA account.How can we credit PLA

Account under what circumstances it is done.I think system should not allow to withdraw money from

PLA only allow us to deposit.



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