https://www.taxtmi.com/caselaws?id=794199 Barley husk arising inevitably during manufacture of malt-based food products was treated as residue or waste, not as an independently manufactured exempted good. Applying DSCL Sugar, the text states that the deeming fiction in Section 2(d) of the Central Excise Act does not apply unless the item is first shown to be manufactured under Section 2(f); mere marketability or tariff classification is insufficient. On that basis, Rule 6(3) of the Cenvat Credit Rules was held inapplicable, and the demand was unsustainable. en-us Tue, 30 Jun 2026 00:00:00 +0530 Thu, 02 Jul 2026 08:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794199 Barley husk arising inevitably during manufacture of malt-based food products was treated as residue or waste, not as an independently manufactured exempted good. Applying DSCL Sugar, the text states that the deeming fiction in Section 2(d) of the Central Excise Act does not apply unless the item is first shown to be manufactured under Section 2(f); mere marketability or tariff classification is insufficient. On that basis, Rule 6(3) of the Cenvat Credit Rules was held inapplicable, and the demand was unsustainable. Case-Laws Central Excise Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794199