Barley Husk is an inevitable By product

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, set aside the demand raised under Rule 6(3) of the CENVAT Credit Rules, 2004 in respect of barley husk generated during the manufacture of malt-based food products. 

Following the Supreme Court's landmark decision in Union of India v. DSCL Sugar Ltd., the Tribunal held that barley husk is merely an inevitable waste or by-product and not a manufactured excisable product. 

The ruling reinforces the settled position that Rule 6 applies only to manufactured exempted goods and not to incidental waste arising during manufacture.