EASY

Ques_ID Question Answer Correct Answer Marks

Given
9 As per CENVAT Credit Rules the Quarterly Quarterly return 1
units availaing exemption based on return
the value of clearances shall submit
-
41 Document which is prepared at the Excise Invoice Excise Invoice 1
time of removal of goods is
98 How many copies of challan is to be One Copy One Copy 1
submitted with the return ?
45 Computer Software is goods as both movable both movable and 1
and marketable
marketable
83 100% EOU or Unit in SEZ / FTZ is Form ER 2 Form ER 2 1
required to file return in
81 Excise duty is collected by the The The manufacturer of 1
Excise Authority from manufacturer the goods
of the goods
118 Manufacture does not include Branding Branding 1

65 Duty of excise is postponed till the Removal of Removal of goods 1

time of goods
49 In case of export by bond Merchant ARE 1 CT 1 Certificate 1
Exporter should get Certificate
121 Full form of DSA is Daily Stock Daily Stock Account 1
Account
Ques_ID Question Answer Correct Answer Marks
Given
38 In case of Partnership firm Name of the None of the above 1
application for registration business
Certificate includes
34 Computer software is Not goods nor Goods 1
service
95 Excise duty is payable Yearly Monthly 1

103 Full form of SSI unit is Small Scale Small Scale Industrial 1
Industrial Unit Unit
9 As per CENVAT Credit Rules the Quarterly Quarterly return 1
units availaing exemption based on return
the value of clearances shall submit
-
31 Duty is collected at the time of Removal of Removal of goods 1
goods
111 Central excise duty is paid through TR 4 Challan TR 6 Challan 1

115 If goods are not received back Specific Cenvat Credit 1

within 180 days of their being sent excise duty attributable to Input /
out to the job worker manufacturer Capital goods
 shall pay an amount equivalent to
47 1000 litres of input were received Rs.10000 Rs.10000 1
on which duty paid was Rs 10000.
Out of these 950 litres of final
product were manufactured. 50
litres of input were lost in process.
What is the amount of Cenvat
Credit available ?
114 For removal for export of excisable UT 1 UT 1 1
goods without payment of duty by
letter of undertaking relevant form
is
Ques_ID Question Answer Correct Answer Marks
Given
54 The cost of raw material supplied to Rs.14500 Rs.14500 1
the job worker is Rs 12000 & cost of
bringing the inputs to factory is Rs
1000. The job charges billed by the
assessee is Rs 1500. What is the
assessable value ?
10 Goods manufactured in Special Non excisable Non excisable goods 1
Economic Zone is goods
28 Change in registration certificate Modification Amendment in 1
means in registration Registration
Certificate Certificate
13 How many copies of invoice book Four Copies One Copy 1
can be used at a time
121 Full form of DSA is Daily Stock Daily Stock Account 1
Account
113 Capital Goods Credit Account is RG 23C Part II RG 23C Part II 1
maintained in
99 How many copies of challan is Two Two 1
retained by bank
114 For removal for export of excisable UT 1 UT 1 1
goods without payment of duty by
letter of undertaking relevant form
is
48 Excise invoice is an invoice which is Removal of Removal of goods 1
prepared at the time of goods
95 Excise duty is payable Monthly Monthly 1

Ques_ID Question Answer Correct Answer Marks

Given
62 The invoice should be Serially Serially numbered 1
numbered
97 CETA stands for Central Central Excise Tariff 1
Excise Tariff Act
Act
49 In case of export by bond Merchant CT 1 CT 1 Certificate 1
Exporter should get Certificate
35 As per Central Excise Act & Rules Qua-duplicate Triplicate 1
invoice is to be prepared in
69 Permission from commissioner for One & Half Yearly Basis 1
removal of goods directly from Job Yearly Basis
worker can be taken on
38 In case of Partnership firm None of the None of the above 1
application for registration above
Certificate includes
18 Payment of duties to the govt is Input Credit Personal Ledger 1
recorded in Account Account
8 The rebate for export of goods can Maritime Maritime 1
be filed with the Commissione Commissioner
r
57 Where the assessee shall himself Self Self Assessment 1
assess the duty payable on Assessment
excisable goods then it is called
118 Manufacture does not include Branding Branding 1

Ques_ID Question Answer Correct Answer Marks

Given
117 100% EOU or Unit in SEZ / FTZ has Quarterly Monthly return 1
to file return
38 In case of Partnership firm None of the None of the above 1
application for registration above
Certificate includes
57 Where the assessee shall himself Self Self Assessment 1
assess the duty payable on Assessment
excisable goods then it is called
98 How many copies of challan is to be One Copy One Copy 1
submitted with the return ?
40 Construction and sale of flats Immovable Immovable properties 1
(residential) is not liable to duty as properties are are not goods
not goods
92 Excise duty is a duty on Manufacture Manufacture 1

118 Manufacture does not include Branding Branding 1

111 Central excise duty is paid through TR 6 Challan TR 6 Challan 1

42 Duty can be paid by crediting the Personal Profit & Loss Account 1
Ledger
Account
10 Goods manufactured in Special Non excisable Non excisable goods 1
Economic Zone is goods
Ques_ID Question Answer Correct Answer Marks
Given
99 How many copies of challan is Two Two 1
retained by bank
41 Document which is prepared at the Excise Invoice Excise Invoice 1
time of removal of goods is
56 The full form of CEA is Central Central Excise Act 1
 Excise Act

80 Duty paid on inputs or capital goods Any of the Any of the units 1
is allowed to take CENVAT credit units mentioned above (i.e.
even if the final product is exempt mentioned FTZ EOU EHTP or
when the goods are removed to above (i.e. STP )
FTZ EOU
EHTP or STP )
93 As per CENVAT Credit Rules input Steam used Steam used for 1
includes any where manufacture of final
products
8 The rebate for export of goods can Maritime Maritime 1
be filed with the Commissione Commissioner
r
10 Goods manufactured in Special Non excisable Non excisable goods 1
Economic Zone is goods
105 As per section 4 Transaction Value Specific Value Assessable Value 1
means
82 A Person manufacturing goods on Job Worker Job Worker 1
behalf of others is called
49 In case of export by bond Merchant CT 1 CT 1 Certificate 1
Exporter should get Certificate
Ques_ID Question Answer Correct Answer Marks
Given
26 A buyer bought Machinery on which Nil Rs.6000 1
duty paid was Rs 12000 during the
year 2005-06. What is the amount
of Cenvat Credit available in 2005-
06.
119 Central excise department can Bond Bond 1
grant exemption from duty if goods
are exported under the cover of
47 1000 litres of input were received Rs.10000 Rs.10000 1
on which duty paid was Rs 10000.
Out of these 950 litres of final
product were manufactured. 50
litres of input were lost in process.
What is the amount of Cenvat
Credit available ?
57 Where the assessee shall himself Self Self Assessment 1
assess the duty payable on Assessment
excisable goods then it is called
13 How many copies of invoice book One Copy One Copy 1
can be used at a time
17 Duty paid on raw materials for Eligible for Eligible for CENVAT 1
packing is CENVAT Credit
Credit
5 Capital goods obtain by hire Will not be Will be eligible for 1
purchase eligible for CENVAT Credit
CENVAT
 Credit
49 In case of export by bond Merchant CT 1 CT 1 Certificate 1
Exporter should get Certificate
93 As per CENVAT Credit Rules input Steam used Steam used for 1
includes for manufacture of final
manufacture products
of final
products
42 Duty can be paid by crediting the Profit & Loss Profit & Loss Account 1
Account
Ques_ID Question Answer Correct Answer Marks
Given
18 Payment of duties to the govt is Personal Personal Ledger 1
recorded in Ledger Account
Account
99 How many copies of challan is Two Two 1
retained by bank
82 A Person manufacturing goods on Job Worker Job Worker 1
behalf of others is called
77 Affixing brand name is Manufacture Not manufacture 1

31 Duty is collected at the time of Removal of Removal of goods 1

goods
57 Where the assessee shall himself Self Self Assessment 1
assess the duty payable on Assessment
excisable goods then it is called
80 Duty paid on inputs or capital goods Any of the Any of the units 1
is allowed to take CENVAT credit units mentioned above (i.e.
even if the final product is exempt mentioned FTZ EOU EHTP or
when the goods are removed to above (i.e. STP )
FTZ EOU
EHTP or STP )
3 As per CENVAT Credit Rules input includes paint includes paint and 1
and packing packing materials
materials
10 Goods manufactured in Special Non excisable Non excisable goods 1
Economic Zone is goods
83 100% EOU or Unit in SEZ / FTZ is Form ER 2 Form ER 2 1
required to file return in
Ques_ID Question Answer Correct Answer Marks
Given
32 The basis of calculation of duty Duty based Specific Duty 1
payable on Matches is on Assessable
Value
10 Goods manufactured in Special Non excisable Non excisable goods 1
Economic Zone is goods
62 The invoice should be Serially Serially numbered 1
numbered
31 Duty is collected at the time of Removal of Removal of goods 1
goods
57 Where the assessee shall himself Self Self Assessment 1
assess the duty payable on Assessment
excisable goods then it is called
75 Full form of FTZ is Free Trade Free Trade Zone 1
Zone
17 Duty paid on raw materials for Eligible for Eligible for CENVAT 1
packing is CENVAT Credit
Credit
119 Central excise department can Bond Bond 1
grant exemption from duty if goods
are exported under the cover of
38 In case of Partnership firm None of the None of the above 1
application for registration above
Certificate includes
92 Excise duty is a duty on Manufacture Manufacture 1

Ques_ID Question Answer Correct Answer Marks

Given
65 Duty of excise is postponed till the Removal of Removal of goods 1
time of goods
77 Affixing brand name is Not Not manufacture 1
manufacture
35 As per Central Excise Act & Rules Triplicate Triplicate 1
invoice is to be prepared in
102 Goods includes Gas Steam Gas Steam 1

44 Job worker is treated as Hired labour On principal to 1

manufacturer when he works as principal basis
75 Full form of FTZ is Free Trade Free Trade Zone 1
Zone
8 The rebate for export of goods can Maritime Maritime 1
be filed with the Commissione Commissioner
r
45 Computer Software is goods as both movable both movable and 1
and marketable
marketable
119 Central excise department can Bond Bond 1
grant exemption from duty if goods
are exported under the cover of
26 A buyer bought Machinery on which Rs.6000 Rs.6000 1
duty paid was Rs 12000 during the
year 2005-06. What is the amount
of Cenvat Credit available in 2005-
06.
Ques_ID Question Answer Correct Answer Marks
Given
113 Capital Goods Credit Account is RG 23C Part II RG 23C Part II 1
maintained in
121 Full form of DSA is Daily Stock Daily Stock Account 1
Account
69 Permission from commissioner for Yearly Basis Yearly Basis 1
removal of goods directly from Job
worker can be taken on
35 As per Central Excise Act & Rules Triplicate Triplicate 1
invoice is to be prepared in
95 Excise duty is payable Monthly Monthly 1

38 In case of Partnership firm None of the None of the above 1

application for registration above
Certificate includes
75 Full form of FTZ is Free Trade Free Trade Zone 1
Zone
118 Manufacture does not include Branding Branding 1

122 Full form of STP is Software Software Technology 1

Technology Park
Park
77 Affixing brand name is Not Not manufacture 1
manufacture
INTERMEDIATE
Ques_ID Question Answer Correct Answer Marks
Given
74 For normal assessee duty on goods 5th of the 5th of the following 2
removed from factory or the following Month
warehouse during the month shall month of the
be paid by quarter
87 Application for registration is made Form A1 Form A1 2
in
22 CENVAT is available on Paints & Paints & packing 2
packing materials
materials
96 Goods can be cleared from factory sealed or sealed or without 2
for export in without sealed both
sealed both
19 Mere changes of the form or size of Manufacture Not Manufacture 2
the same articles amounts to
60 Rate of interest in case of delay in 2% p.a. 2% p.m. 2
payment of duty is
76 Excise duty cannot be levied on Packing or Imported goods 2
Repacking
116 All the copies of ARE 1 are to be Assistant Excise Officer 2
submitted to the Commissione
r of Central
Excise
15 An assessee sold certain goods to a Rs.1700 Rs.1700 2
buyer who is a related person for Rs
1500. The buyer sold it to another
buyer who is a unrelated person for
Rs 1700. What is the assessable
value ?
101 A consignment of 1000 kgs of Rs.10000 Rs.9500 2
inputs was received. Excise duty
paid as per invoice was Rs 10000.
While input was being unloaded 50
kg were damaged. What is the
amount of Cenvat available ?
Ques_ID Question Answer Correct Answer Marks
Given
4 Change in certificate can be made Form A1 Form A1 2
in
19 Mere changes of the form or size of Not Not Manufacture 2
the same articles amounts to Manufacture
60 Rate of interest in case of delay in 2% p.m. 2% p.m. 2
payment of duty is
15 An assessee sold certain goods to a Rs.1700 Rs.1700 2
buyer who is a related person for Rs
1500. The buyer sold it to another
buyer who is a unrelated person for
Rs 1700. What is the assessable
value ?
73 Which of the followings are not None of the Nature of Services 2
required to be submitted along with above required from the
the application of registration under department
Central Excise Act.
101 A consignment of 1000 kgs of Rs.9500 Rs.9500 2
inputs was received. Excise duty
paid as per invoice was Rs 10000.
While input was being unloaded 50
kg were damaged. What is the
amount of Cenvat available ?
106 Any person duly authorised shall before being before being brought 2
authenticate each invoice book brought into into use
use
110 Clearances for home consumption Nepal and Nepal and Bhutan 2
shall include clearances for export Bhutan
to
108 Duty liability for the month of Within 5th Within 31st March 2
March is to be paid - April
58 Manufacture includes any process Incidental or Incidental or ancillary 2
which is ancillary to to the completion of a
the final product
completion of
a final
product
Ques_ID Question Answer Correct Answer Marks
Given
91 Export consignment is cleared Deputy Excise 2
under the supervision of Commissione Superintendent
r
12 Monthly return is to be filed through Form ER2 Form ER1 2
22 CENVAT is available on Paints & Paints & packing 2
packing materials
materials
36 After carrying out the operational 180 days 180 days 2
test / repair etc. the goods should
be returned to the factory within
107 After clearance of goods from Original and Triplicate and 2
factory which copy of ARE 1 will be Triplicate Quadruplicate
submitted to the Superintendent or
Inspector within 24 hours ?
106 Any person duly authorised shall before being before being brought 2
authenticate each invoice book brought into into use
use
76 Excise duty cannot be levied on Imported Imported goods 2
goods
15 An assessee sold certain goods to a Rs.1700 Rs.1700 2
buyer who is a related person for Rs
1500. The buyer sold it to another
buyer who is a unrelated person for
Rs 1700. What is the assessable
value ?
19 Mere changes of the form or size of Not Not Manufacture 2
the same articles amounts to Manufacture
86 A buyer bought raw materials on Rs.2500 Rs.5000 2
which duty paid was Rs 5000 and
availed Cenvat Credit on these
goods. He sold these goods without
using for production. What is the
amount of duty payable ?
Ques_ID Question Answer Correct Answer Marks
Given
74 For normal assessee duty on goods 5th of the 5th of the following 2
removed from factory or the following Month
warehouse during the month shall Month
be paid by
112 Dealer issuing cenvatable invoice Goods Goods received and 2
shall maintain record for received and removed
removed
120 Captively consumed goods must be Both Both marketable and 2
marketable movable
and movable
36 After carrying out the operational 180 days 180 days 2
test / repair etc. the goods should
be returned to the factory within
33 Which copy of ARE 1 the excise Original and Original and Duplicate 2
officer will return to the exporter Quadruplicate
90 Application form for claiming rebate RG 23C None of the above 2
for export is
37 For payment of duty of Central Form TR 6 is Form TR 6 is used 2
Excise Challan in used
12 Monthly return is to be filed through Form ER1 Form ER1 2

55 Manufacturer who produces only required to Not required to get 2

those goods which is fully get registered
exempted is Registered
61 Querterly return is to be submitted 10th day 20th day of the 2
by the SSI unit is from the following month
close of the
following
quarter
Ques_ID Question Answer Correct Answer Marks
Given
22 CENVAT is available on Paints & Paints & packing 2
packing materials
materials
90 Application form for claiming rebate None of the None of the above 2
for export is above
110 Clearances for home consumption Nepal and Nepal and Bhutan 2
shall include clearances for export Bhutan
to
60 Rate of interest in case of delay in 2% p.m. 2% p.m. 2
payment of duty is
120 Captively consumed goods must be Both Both marketable and 2
marketable movable
and movable
19 Mere changes of the form or size of Not Not Manufacture 2
the same articles amounts to Manufacture
79 Dealer who issued cenvatable Amendment Registration 2
invoice is required to get
61 Querterly return is to be submitted 20th day of 20th day of the 2
by the SSI unit is the following following month
month
108 Duty liability for the month of Within 15th Within 31st March 2
March is to be paid - April
39 Excise officer will send the_____ of Triplicate Triplicate copy 2
ARE 1 form directly to the officer to copy
whom bond was excuted.
Ques_ID Question Answer Correct Answer Marks
Given
79 Dealer who issued cenvatable Registration Registration 2
invoice is required to get
19 Mere changes of the form or size of Not Not Manufacture 2
the same articles amounts to Manufacture
55 Manufacturer who produces only Not required Not required to get 2
those goods which is fully to get registered
exempted is registered
116 All the copies of ARE 1 are to be Excise Officer Excise Officer 2
submitted to the
73 Which of the followings are not Nature of Nature of Services 2
required to be submitted along withServices required from the
the application of registration under
required from department
Central Excise Act. the
department
11 Excise duty can not be levied on Goods Goods manufactured 2
manufactured in Nepal
in each
region of
India
106 Any person duly authorised shall before being before being brought 2
authenticate each invoice book brought into into use
use
108 Duty liability for the month of Within 31st Within 31st March 2
March is to be paid - March
120 Captively consumed goods must be Both Both marketable and 2
marketable movable
and movable
74 For normal assessee duty on goods 5th of the 5th of the following 2
removed from factory or the following Month
warehouse during the month shall Month
be paid by
Ques_ID Question Answer Correct Answer Marks
Given
33 Which copy of ARE 1 the excise Original and Original and Duplicate 2
officer will return to the exporter Duplicate
14 How many copies of invoice are to 4 5 2
be issued for export without
payment of duty
112 Dealer issuing cenvatable invoice Goods Goods received and 2
shall maintain record for received and removed
removed
79 Dealer who issued cenvatable Registration Registration 2
invoice is required to get
58 Manufacture includes any process Incidental or Incidental or ancillary 2
which is ancillary to to the completion of a
the final product
completion of
a final
product
74 For normal assessee duty on goods 5th of the 5th of the following 2
removed from factory or the following Month
warehouse during the month shall Month
be paid by
4 Change in certificate can be made Form A1 Form A1 2
in
19 Mere changes of the form or size of Not Not Manufacture 2
the same articles amounts to Manufacture
66 A manufacturer brings some inputs Rs.5000 Nil 2
of Rs 5000 on which duty of Rs
 1000 was paid. The inputs were
exported by him under bond
without processing. What is the
amount of duty payable ?
76 Excise duty cannot be levied on Imported Imported goods 2
goods
Ques_ID Question Answer Correct Answer Marks
Given
66 A manufacturer brings some inputs Nil Nil 2
of Rs 5000 on which duty of Rs
1000 was paid. The inputs were
exported by him under bond
without processing. What is the
amount of duty payable ?
120 Captively consumed goods must be Both Both marketable and 2
marketable movable
and movable
33 Which copy of ARE 1 the excise Original and Original and Duplicate 2
officer will return to the exporter Duplicate
60 Rate of interest in case of delay in 2% p.m. 2% p.m. 2
payment of duty is
29 For manufacture stock and Daily Stock Daily Stock A/c 2
clearance of final products types of A/c
register to be maintained is
55 Manufacturer who produces only Not required Not required to get 2
those goods which is fully to get registered
exempted is registered
61 Querterly return is to be submitted 20th day of 20th day of the 2
by the SSI unit is the following following month
month
91 Export consignment is cleared Excise Excise 2
under the supervision of Superintende Superintendent
nt
46 For receipt stock and consumption Capital Goods Input Stock A/c 2
of cenvatable inputs type of Stock A/c
register required is
104 For payment of excise duty in PLA Debited Debited 2
PLA should be
Ques_ID Question Answer Correct Answer Marks
Given
112 Dealer issuing cenvatable invoice Goods Goods received and 2
shall maintain record for received and removed
removed
73 Which of the followings are not Nature of Nature of Services 2
required to be submitted along with Services required from the
the application of registration under required from department
Central Excise Act. the
department
61 Querterly return is to be submitted 20th day of 20th day of the 2
by the SSI unit is the following following month
 month
29 For manufacture stock and Daily Stock Daily Stock A/c 2
clearance of final products types of A/c
register to be maintained is
12 Monthly return is to be filed through Form ER1 Form ER1 2

36 After carrying out the operational 180 days 180 days 2

test / repair etc. the goods should
be returned to the factory within
39 Excise officer will send the_____ of Triplicate Triplicate copy 2
ARE 1 form directly to the officer to copy
whom bond was excuted.
4 Change in certificate can be made Form A1 Form A1 2
in
22 CENVAT is available on Paints & Paints & packing 2
packing materials
materials
107 After clearance of goods from Triplicate and Triplicate and 2
factory which copy of ARE 1 will be Quadruplicate Quadruplicate
submitted to the Superintendent or
Inspector within 24 hours ?
Ques_ID Question Answer Correct Answer Marks
Given
33 Which copy of ARE 1 the excise Original and Original and Duplicate 2
officer will return to the exporter Duplicate
108 Duty liability for the month of Within 31st Within 31st March 2
March is to be paid - March
55 Manufacturer who produces only Not required Not required to get 2
those goods which is fully to get registered
exempted is registered
36 After carrying out the operational 180 days 180 days 2
test / repair etc. the goods should
be returned to the factory within
96 Goods can be cleared from factory sealed or sealed or without 2
for export in without sealed both
sealed both
104 For payment of excise duty in PLA Debited Debited 2
PLA should be
4 Change in certificate can be made Form A1 Form A1 2
in
107 After clearance of goods from Triplicate and Triplicate and 2
factory which copy of ARE 1 will be Quadruplicate Quadruplicate
submitted to the Superintendent or
Inspector within 24 hours ?
110 Clearances for home consumption Nepal and Nepal and Bhutan 2
shall include clearances for export Bhutan
to
37 For payment of duty of Central Form TR 6 is Form TR 6 is used 2
Excise Challan in used
Ques_ID Question Answer Correct Answer Marks
 Given
39 Excise officer will send the_____ of Triplicate Triplicate copy 2
ARE 1 form directly to the officer to copy
whom bond was excuted.
91 Export consignment is cleared Excise Excise 2
under the supervision of Superintende Superintendent
nt
101 A consignment of 1000 kgs of Rs.9500 Rs.9500 2
inputs was received. Excise duty
paid as per invoice was Rs 10000.
While input was being unloaded 50
kg were damaged. What is the
amount of Cenvat available ?
58 Manufacture includes any process Incidental or Incidental or ancillary 2
which is ancillary to to the completion of a
the final product
completion of
a final
product
36 After carrying out the operational 180 days 180 days 2
test / repair etc. the goods should
be returned to the factory within
29 For manufacture stock and Daily Stock Daily Stock A/c 2
clearance of final products types of A/c
register to be maintained is
86 A buyer bought raw materials on Nil Rs.5000 2
which duty paid was Rs 5000 and
availed Cenvat Credit on these
goods. He sold these goods without
using for production. What is the
amount of duty payable ?
19 Mere changes of the form or size of Not Not Manufacture 2
the same articles amounts to Manufacture
116 All the copies of ARE 1 are to be Excise Officer Excise Officer 2
submitted to the
96 Goods can be cleared from factory sealed or sealed or without 2
for export in without sealed both
sealed both
Ques_ID Question Answer Correct Answer Marks
Given
19 Mere changes of the form or size of Not Not Manufacture 2
the same articles amounts to Manufacture
120 Captively consumed goods must be Both Both marketable and 2
marketable movable
and movable
86 A buyer bought raw materials on Rs.5000 Rs.5000 2
which duty paid was Rs 5000 and
availed Cenvat Credit on these
goods. He sold these goods without
using for production. What is the
 amount of duty payable ?
58 Manufacture includes any process Incidental or Incidental or ancillary 2
which is ancillary to to the completion of a
the final product
completion of
a final
product
74 For normal assessee duty on goods 5th of the 5th of the following 2
removed from factory or the following Month
warehouse during the month shall Month
be paid by
91 Export consignment is cleared Excise Excise 2
under the supervision of Superintende Superintendent
nt
106 Any person duly authorised shall before being before being brought 2
authenticate each invoice book brought into into use
use
46 For receipt stock and consumption Input Stock Input Stock A/c 2
of cenvatable inputs type of A/c
register required is
33 Which copy of ARE 1 the excise Original and Original and Duplicate 2
officer will return to the exporter Duplicate
14 How many copies of invoice are to 5 5 2
be issued for export without
payment of duty
TOUGH
Ques_ID Question Answer Correct Answer Marks
Given
43 After allowing the goods for export Original and Original and 3
the custom officer will return Duplicate Quintuplicate
____copy of ARE 1 to the exporter
109 Annexure IV under Central Excise Account of Account of duty paid 3
Act is maintained for the duty paid inputs sent to the job
inputs workers
received for
working
7 ARE 1 under Central Excise Act is Removal of Removal of excisable 3
filed for excisable goods for export
goods for
export
63 Registration Certificate shall be Deputy or Supritendent of 3
issued by the Assistant Central excise
Commissione
r of Central
excise
16 Stock account of all items other Form IV Form IV 3
than excisable goods are recorded
in
50 For availing Cenvat Credit on RG23C- Part II RG23C- Part II 3
Capital goods name of the register
 required is
94 Central excise department can Export to Export to Nepal and 3
grant exemption from duty if goods Nepal and Bhutan
are exported under bond except Bhutan
72 The selling price of a product 16% 16% 3
exclusive of all duty is Rs 15000.
Basic excise duty is Rs 2400. What
is the rate of basic excise duty ?
100 Application for removal of excisable ARE 2 ARE-1 3
goods for export is made in Form
64 The CT-1 certificate will be valid for One year One year 3

Ques_ID Question Answer Correct Answer Marks

Given
59 Export rebate can be obtained for Free Free convertible 3
export to Nepal if it is made in convertible foreign exchange
foreign
exchange
16 Stock account of all items other Form IV Form IV 3
than excisable goods are recorded
in
84 Monthly return (ER1) is required to Triplicate Quintuplicate 3
be filed in
2 After clearance of goods from 24hours 24hours 3
factory triplicate and quadruplicate
copies of ARE 1 will be submitted to
superintendent or inspector of
central excise within
23 A manufacturer received certain Rs.32000 Rs.16000 3
inputs costing Rs 100000 and duty
paid @ 16% and also availed
cenvat credit. After some
processing manufacturer sent these
material to job worker but was not
returned within 180 days.What is
the amount of duty payable ?
20 In case of Job work if the raw Raw Material Raw Material Supplier 3
material supplier undertakes to pay Supplier
duty then who is required to get
registered
71 The selling price of a product 13% 16% 3
including excise duty is Rs 11600.
Basic excise duty is Rs 1600. What
is the rate of basic excise duty ?
68 Challan in Form TR 6 is to be Quadruplicate Quadruplicate 3
submitted in
52 Series of Invoice can be maintained All clearance Separately 3
for export under one
invoice
78 Job work challan is contained in Annexure II Annexure II 3
Ques_ID Question Answer Correct Answer Marks
Given
70 If the invoice is issued from the Available Available 3
premises of consignment agent
Cenvat credit is
84 Monthly return (ER1) is required to Quintuplicate Quintuplicate 3
be filed in
123 A manufacturer received certain Rs.50000 Nil 3
inputs costing Rs 500000 and paid
duty @ 10% and availed cenvat
credit. The manufacturer sent these
goods to job worker but returned
within 180 days. What is the
amount of duty payable ?
50 For availing Cenvat Credit on RG23C- Part II RG23C- Part II 3
Capital goods name of the register
required is
25 Depreciation can be claimed on Value of the Value of the fixed 3
that part of the fixed assets if fixed assets assets excluding duty
CENVAT availed on exise duty paid excluding
which represents duty
16 Stock account of all items other Form IV Form IV 3
than excisable goods are recorded
in
43 After allowing the goods for export Original and Original and 3
the custom officer will return Duplicate Quintuplicate
____copy of ARE 1 to the exporter
51 Records maintained for excise 7 years 5 years 3
purpose must be preserved for a
period of
27 Interest per day in case of delay in 1000 1000 3
payment of duty is Rs.
52 Series of Invoice can be maintained Separately Separately 3
for export
Ques_ID Question Answer Correct Answer Marks
Given
94 Central excise department can Export to Export to Nepal and 3
grant exemption from duty if goods Nepal and Bhutan
are exported under bond except Bhutan
6 500 kg of inputs were received duty Rs.1000 Rs.2500 3
paid on which was Rs 2500. These
were issued to production. While on
production line a fire broke out and
200 kg of inputs lying on shop floor
were destroyed. What is the
amount of Cenvat Credit available ?
85 Merchant exporters before clearing Bond Bond 3
the goods without payment of duty
 are required to execute a
16 Stock account of all items other Form IV Form IV 3
than excisable goods are recorded
in
25 Depreciation can be claimed on Value of the Value of the fixed 3
that part of the fixed assets if fixed assets assets excluding duty
CENVAT availed on exise duty paid excluding
which represents duty
100 Application for removal of excisable ARE-1 ARE-1 3
goods for export is made in Form
109 Annexure IV under Central Excise Account of Account of duty paid 3
Act is maintained for the duty paid inputs sent to the job
inputs workers
received for
working
68 Challan in Form TR 6 is to be Quadruplicate Quadruplicate 3
submitted in
63 Registration Certificate shall be Supritendent Supritendent of 3
issued by the of Central Central excise
excise
123 A manufacturer received certain Nil Nil 3
inputs costing Rs 500000 and paid
duty @ 10% and availed cenvat
credit. The manufacturer sent these
goods to job worker but returned
within 180 days. What is the
amount of duty payable ?
Ques_ID Question Answer Correct Answer Marks
Given
78 Job work challan is contained in Annexure II Annexure II 3
63 Registration Certificate shall be Supritendent Supritendent of 3
issued by the of Central Central excise
excise
51 Records maintained for excise 5 years 5 years 3
purpose must be preserved for a
period of
7 ARE 1 under Central Excise Act is Removal of Removal of excisable 3
filed for excisable goods for export
goods for
export
72 The selling price of a product 16% 16% 3
exclusive of all duty is Rs 15000.
Basic excise duty is Rs 2400. What
is the rate of basic excise duty ?
70 If the invoice is issued from the Available Available 3
premises of consignment agent
Cenvat credit is
27 Interest per day in case of delay in 1000 1000 3
payment of duty is Rs.
64 The CT-1 certificate will be valid for One year One year 3
100 Application for removal of excisable ARE-1 ARE-1 3
goods for export is made in Form
For receipts stock and consumption RG23C- Part II RG23C- Part I 3
of Cenvatable Capital goods
register to be maintained is
Ques_ID Question Answer Correct Answer Marks
Given
53 For receipts stock and consumption RG23C- Part I RG23C- Part I 3
of Cenvatable Capital goods
register to be maintained is
70 If the invoice is issued from the Available Available 3
premises of consignment agent
Cenvat credit is
24 At the time of export which copy of Original Original Duplicate and 3
ARE 1 form will be submitted to the Triplicate and Quintuplicate
customs officer along with goods ? Quintuplicate
109 Annexure IV under Central Excise Account of Account of duty paid 3
Act is maintained for the duty paid inputs sent to the job
inputs workers
received for
working
27 Interest per day in case of delay in 1000 1000 3
payment of duty is Rs.
63 Registration Certificate shall be Supritendent Supritendent of 3
issued by the of Central Central excise
excise
85 Merchant exporters before clearing Bond Bond 3
the goods without payment of duty
are required to execute a
68 Challan in Form TR 6 is to be Quadruplicate Quadruplicate 3
submitted in
72 The selling price of a product 16% 16% 3
exclusive of all duty is Rs 15000.
Basic excise duty is Rs 2400. What
is the rate of basic excise duty ?
59 Export rebate can be obtained for Free Free convertible 3
export to Nepal if it is made in convertible foreign exchange
foreign
exchange
Ques_ID Question Answer Correct Answer Marks
Given
24 At the time of export which copy of Original Original Duplicate and 3
ARE 1 form will be submitted to the Duplicate and Quintuplicate
customs officer along with goods ? Quintuplicate
123 A manufacturer received certain Nil Nil 3
inputs costing Rs 500000 and paid
duty @ 10% and availed cenvat
credit. The manufacturer sent these
 goods to job worker but returned
within 180 days. What is the
amount of duty payable ?
100 Application for removal of excisable ARE-1 ARE-1 3
goods for export is made in Form
43 After allowing the goods for export Original and Original and 3
the custom officer will return Duplicate Quintuplicate
____copy of ARE 1 to the exporter
1 Excisable goods manufactured and Such Such utilization 3
utilized as such for manufacture of utilization
any other commodity is said to
have been removed from such
factory immediately before
64 The CT-1 certificate will be valid for One year One year 3

23 A manufacturer received certain Rs.16000 Rs.16000 3

inputs costing Rs 100000 and duty
paid @ 16% and also availed
cenvat credit. After some
processing manufacturer sent these
material to job worker but was not
returned within 180 days.What is
the amount of duty payable ?
53 For receipts stock and consumption RG23C- Part I RG23C- Part I 3
of Cenvatable Capital goods
register to be maintained is
6 500 kg of inputs were received duty Rs.2500 Rs.2500 3
paid on which was Rs 2500. These
were issued to production. While on
production line a fire broke out and
200 kg of inputs lying on shop floor
were destroyed. What is the
amount of Cenvat Credit available ?
63 Registration Certificate shall be Supritendent Supritendent of 3
issued by the of Central Central excise
excise
Ques_ID Question Answer Correct Answer Marks
Given
109 Annexure IV under Central Excise Account of Account of duty paid 3
Act is maintained for the duty paid inputs sent to the job
inputs sent to workers
the job
workers
23 A manufacturer received certain Rs.16000 Rs.16000 3
inputs costing Rs 100000 and duty
paid @ 16% and also availed
cenvat credit. After some
processing manufacturer sent these
material to job worker but was not
returned within 180 days.What is
 the amount of duty payable ?
25 Depreciation can be claimed on Value of the Value of the fixed 3
that part of the fixed assets if fixed assets assets excluding duty
CENVAT availed on exise duty paid excluding
which represents duty
78 Job work challan is contained in Annexure II Annexure II 3

72 The selling price of a product 16% 16% 3

exclusive of all duty is Rs 15000.
Basic excise duty is Rs 2400. What
is the rate of basic excise duty ?
27 Interest per day in case of delay in 1000 1000 3
payment of duty is Rs.
94 Central excise department can Export to Export to Nepal and 3
grant exemption from duty if goods Nepal and Bhutan
are exported under bond except Bhutan
59 Export rebate can be obtained for Free Free convertible 3
export to Nepal if it is made in convertible foreign exchange
foreign
exchange
1 Excisable goods manufactured and Such Such utilization 3
utilized as such for manufacture of utilization
any other commodity is said to
have been removed from such
factory immediately before
124 An assessee sold goods to ABC Co. Rs.12000 Rs.12000 3
a related person for Rs 10000 on
21th May 2005. On that date the
price of selling price of goods to on
unrelated person was Rs 12000.
What is the assessable value ?
Ques_ID Question Answer Correct Answer Marks
Given
59 Export rebate can be obtained for Free Free convertible 3
export to Nepal if it is made in convertible foreign exchange
foreign
exchange
72 The selling price of a product 10% 16% 3
exclusive of all duty is Rs 15000.
Basic excise duty is Rs 2400. What
is the rate of basic excise duty ?
27 Interest per day in case of delay in 1000 1000 3
payment of duty is Rs.
70 If the invoice is issued from the Available Available 3
premises of consignment agent
Cenvat credit is
43 After allowing the goods for export Original and Original and 3
the custom officer will return Quintuplicate Quintuplicate
____copy of ARE 1 to the exporter
71 The selling price of a product 16% 16% 3
 including excise duty is Rs 11600.
Basic excise duty is Rs 1600. What
is the rate of basic excise duty ?
52 Series of Invoice can be maintained Separately Separately 3
for export
1 Excisable goods manufactured and Such Such utilization 3
utilized as such for manufacture of utilization
any other commodity is said to
have been removed from such
factory immediately before
50 For availing Cenvat Credit on RG23C- Part II RG23C- Part II 3
Capital goods name of the register
required is
109 Annexure IV under Central Excise Account of Account of duty paid 3
Act is maintained for the duty paid inputs sent to the job
inputs sent to workers
the job
workers
Ques_ID Question Answer Correct Answer Marks
Given
59 Export rebate can be obtained for Free Free convertible 3
export to Nepal if it is made in convertible foreign exchange
foreign
exchange
6 500 kg of inputs were received duty Rs.2500 Rs.2500 3
paid on which was Rs 2500. These
were issued to production. While on
production line a fire broke out and
200 kg of inputs lying on shop floor
were destroyed. What is the
amount of Cenvat Credit available ?
23 A manufacturer received certain Rs.16000 Rs.16000 3
inputs costing Rs 100000 and duty
paid @ 16% and also availed
cenvat credit. After some
processing manufacturer sent these
material to job worker but was not
returned within 180 days.What is
the amount of duty payable ?
7 ARE 1 under Central Excise Act is Removal of Removal of excisable 3
filed for excisable goods for export
goods for
export
50 For availing Cenvat Credit on RG23C- Part I RG23C- Part II 3
Capital goods name of the register
required is
70 If the invoice is issued from the Available Available 3
premises of consignment agent
Cenvat credit is
64 The CT-1 certificate will be valid for One year One year 3
78 Job work challan is contained in Annexure II Annexure II 3

51 Records maintained for excise 5 years 5 years 3

purpose must be preserved for a
period of
2 After clearance of goods from 24hours 24hours 3
factory triplicate and quadruplicate
copies of ARE 1 will be submitted to
superintendent or inspector of
central excise within
Ques_ID Question Answer Correct Answer Marks
Given
64 The CT-1 certificate will be valid for One year One year 3
109 Annexure IV under Central Excise Account of Account of duty paid 3
Act is maintained for the duty paid inputs sent to the job
inputs sent to workers
the job
workers
84 Monthly return (ER1) is required to Quintuplicate Quintuplicate 3
be filed in
123 A manufacturer received certain Nil Nil 3
inputs costing Rs 500000 and paid
duty @ 10% and availed cenvat
credit. The manufacturer sent these
goods to job worker but returned
within 180 days. What is the
amount of duty payable ?
100 Application for removal of excisable ARE-1 ARE-1 3
goods for export is made in Form
50 For availing Cenvat Credit on RG23C- Part II RG23C- Part II 3
Capital goods name of the register
required is
27 Interest per day in case of delay in 1000 1000 3
payment of duty is Rs.
124 An assessee sold goods to ABC Co. Rs.12000 Rs.12000 3
a related person for Rs 10000 on
21th May 2005. On that date the
price of selling price of goods to on
unrelated person was Rs 12000.
What is the assessable value ?
6 500 kg of inputs were received duty Rs.2500 Rs.2500 3
paid on which was Rs 2500. These
were issued to production. While on
production line a fire broke out and
200 kg of inputs lying on shop floor
were destroyed. What is the
amount of Cenvat Credit available ?
20 In case of Job work if the raw Raw Material Raw Material Supplier 3
 material supplier undertakes to pay Supplier
duty then who is required to get
registered
Ques_ID Question Answer Correct Answer Marks
Given
20 In case of Job work if the raw Raw Material Raw Material Supplier 3
material supplier undertakes to pay Supplier
duty then who is required to get
registered
63 Registration Certificate shall be Supritendent Supritendent of 3
issued by the of Central Central excise
excise
23 A manufacturer received certain Rs.16000 Rs.16000 3
inputs costing Rs 100000 and duty
paid @ 16% and also availed
cenvat credit. After some
processing manufacturer sent these
material to job worker but was not
returned within 180 days.What is
the amount of duty payable ?
25 Depreciation can be claimed on Value of the Value of the fixed 3
that part of the fixed assets if fixed assets assets excluding duty
CENVAT availed on exise duty paid excluding
which represents duty
59 Export rebate can be obtained for Free Free convertible 3
export to Nepal if it is made in convertible foreign exchange
foreign
exchange
2 After clearance of goods from 24hours 24hours 3
factory triplicate and quadruplicate
copies of ARE 1 will be submitted to
superintendent or inspector of
central excise within
84 Monthly return (ER1) is required to Quintuplicate Quintuplicate 3
be filed in
24 At the time of export which copy of Original Original Duplicate and 3
ARE 1 form will be submitted to the Duplicate and Quintuplicate
customs officer along with goods ? Quintuplicate
123 A manufacturer received certain Nil Nil 3
inputs costing Rs 500000 and paid
duty @ 10% and availed cenvat
credit. The manufacturer sent these
goods to job worker but returned
within 180 days. What is the
amount of duty payable ?
85 Merchant exporters before clearing Bond Bond 3
the goods without payment of duty
are required to execute a