PLA Account contains details of duty paid in cash (challan) and how it is utilized against Excise duty liability

Unlike other taxes, in Excise, duty is not paid directly

The amount deposited in GAR 7 challan is deposited in PLA Account and excise duty liability is adjusted against it.


It can be said that

Output Excise Duty


Input (Cenvat)


Excise Duty Liabilty

This excise duty liability is adjusted with PLA Account



Example 1

Suppose in our Excise Duty Computation

Output ED=150000

Input Cenvat=30000

What is ED Payable

View Answer


  1. Indirect Tax
  2. Excise

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.