https://www.taxtmi.com/caselaws?id=104286 Rule 57B of the Central Excise Rules, 1944 allowed Modvat credit on accessories cleared along with the final product where their value was included in the assessable value. Additional free film rolls supplied with cameras were treated as accessories, and the fact that more than one accessory item was supplied did not create any legal bar to credit. The denial of credit was therefore unsustainable, and the assessee was entitled to Modvat credit on the accessory items. en-us Fri, 06 Sep 2002 00:00:00 +0530 Tue, 28 Feb 2012 15:15:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104286 Rule 57B of the Central Excise Rules, 1944 allowed Modvat credit on accessories cleared along with the final product where their value was included in the assessable value. Additional free film rolls supplied with cameras were treated as accessories, and the fact that more than one accessory item was supplied did not create any legal bar to credit. The denial of credit was therefore unsustainable, and the assessee was entitled to Modvat credit on the accessory items. Case-Laws Central Excise Fri, 06 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104286