IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 (Arising out of Order-in-Original No. COMMR/BBSR/CE/01-02/2018 dated 12.12.2017, issued on 09.01.2018, passed by the Commissioner of Goods and Services Tax, Central Excise and Customs, Bhubaneswar, C.R. Building, Rajaswa Vihar, Bhubaneswar – 751 007, Odisha)

M/s. Mideast Integrated Steels Limited : Appellant Khurunti, Jajpur Road, District: Jajpur – 755 026, Odisha VERSUS Commissioner of C.G.S.T. and Central Excise : Respondent Bhubaneswar Commissionerate, C.R. Building, Rajaswa Vihar, Bhubaneswar – 751 007, Odisha APPEARANCE:

Shri Kishor K. Acharya, Advocate, Shri Narendra Kr. Dash, Advocate, For the Appellant Ms. Suman, Authorized Representative, For the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75059 / 2026 DATE OF HEARING: 11.12.2025 DATE OF DECISION: 14.01.2026 ORDER: [PER SHRI K. ANPAZHAKAN]

M/s. Mideast Integrated Steels Limited, Khurunti, Jajpur Road, District: Jajpur – 755 026, Odisha [hereinafter referred to as the “appellant”] was a 100% Export Oriented Unit (EOU). The appellant o