Triple Eight Race Engineering has decided not to appeal against Monday's decision to confirm Holden rival Rick Kelly as 2006 V8 Supercar champion, despite believing that Craig Lowndes was unfairly treated at the season finale.

The Ford team took the decision despite stewards dismissing its protest against the outcome of the weekend's triple-header at Phillip Island, and confirmed that it would 'respect the due process of yesterday and today’s extensive review'.

Three-time champion Lowndes insisted that, while he was disappointed not to have had the opportunity to race Kelly to the finish of the third race title decider - having been taken out by the Toll HSV man - he was comfortable not proceeding with an appeal.

"At the end of the day, we have presented our case twice and Rick was found guilty of careless driving and his drive-thru' penalty regarded as appropriate," the former champion explained, "On the day, we had superior car speed and it was going to take an accident or incident for them to beat us. Unfortunately, we had both."

The Triple Eight driver, who will run with Vodafone backing on his Ford next season, said that he would take solace from his successes during the year, including four round wins, victory at the blue riband Bathurst event, and Ford taking manufacturer honours.