https://www.taxtmi.com/caselaws?id=51228 Modvat credit under Rule 57B(1)(vi) applies where an accessory is cleared with the final product and its value forms part of that product's assessable value. Toner cleared with photocopiers met these conditions because it was found to be an accessory and its value was included in the photocopiers' assessable value. As the Revenue did not challenge the original factual finding that toner was an accessory, that finding attained finality and could not be reversed at the appellate stage. Credit of CVD paid on the toner was therefore admissible, and the contrary appellate order was set aside with consequential relief. en-us Fri, 26 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51228 Modvat credit under Rule 57B(1)(vi) applies where an accessory is cleared with the final product and its value forms part of that product's assessable value. Toner cleared with photocopiers met these conditions because it was found to be an accessory and its value was included in the photocopiers' assessable value. As the Revenue did not challenge the original factual finding that toner was an accessory, that finding attained finality and could not be reversed at the appellate stage. Credit of CVD paid on the toner was therefore admissible, and the contrary appellate order was set aside with consequential relief. Case-Laws Central Excise Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51228