https://www.taxtmi.com/caselaws?id=51228 Toner cleared along with photocopiers, with its value included in the assessable value of the final product, was treated as an accessory eligible for Modvat credit under Rule 57B(1)(vi). The original finding that toner was an accessory had not been challenged by the Revenue and therefore had attained finality; the appellate authority could not overturn that unchallenged finding. On those facts, the article states that credit of CVD on toner was admissible because the rule allowed input credit for accessories cleared with the final product, and contrary valuation-based arguments did not alter that position. 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 Toner cleared along with photocopiers, with its value included in the assessable value of the final product, was treated as an accessory eligible for Modvat credit under Rule 57B(1)(vi). The original finding that toner was an accessory had not been challenged by the Revenue and therefore had attained finality; the appellate authority could not overturn that unchallenged finding. On those facts, the article states that credit of CVD on toner was admissible because the rule allowed input credit for accessories cleared with the final product, and contrary valuation-based arguments did not alter that position. Case-Laws Central Excise Fri, 26 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51228