IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 (Arising out of Order-in-Original No.70/Central Excise/Pr.Commr./2018 dated

27.03.2018 passed by Commissioner of CGST & Central Excise, Ranchi)

M/s Atibir Industries Company Ltd. (Unit II)

(Bhorandiha, Post Office-Udnabad, Giridih-815301, Jharkhand)

Appellant VERSUS Commissioner of CGST & Central Excise, Ranchi (C.R.Building, 5A Main Road, Ranchi-834001)

Respondent APPERANCE :

Shri N.K.Chowdhury, Advocate & Shri R.P.Chowrasia, Authorised Representative for the Appellant Shri B.K.Singh, Authorised Representative for the Respondent CORAM:

HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL)

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

FINAL ORDER NO.75254/2026 DATE OF HEARING : 03 FEBRUARY 2026 DATE OF PRONOUNCEMENT : 18 FEBRUARY 2026 Per Ashok Jindal :

The appellant is in appeal against the impugned order wherein the cenvat credit on H.R. Steels, H.R. Coils, Plates, Sheets, Cement and TMT Bars, Channel, Beam, Welding Electrodes etc., has been denied to the appellant for the period May, 2008 to August, 2010.

2. The facts of the case in brief are that the appellants were engaged in the manufacture of Iron & Steel p