IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH – COURT NO. 1 Excise Appeal No. 75489 of 2022 (Arising out of Order-in-Appeal No. 28/RAN/2022 dated 16.03.2022 passed by the Commissioner (Appeals) Central Goods & Service Tax & Central Excise 2^nd & 3^rd Floor, Grand Emerald Building Between Road No. 1 & 2, Ashok Nagar Ranchi-

834002)

Commissioner of Central GST & Central Excise, : Appellant Ranchi

2^nd & 3^rd Floor, Grand Emerald Building Between Road No. 1 & 2, Ashok Nagar Ranchi-834002 VERSUS M/s. Bihar Foundry & Castings Ltd. : Respondent Ramgarh Industrial Area, Marar, Ramgarh, Jharkhand-829117 APPEARANCE:

Shri S. Dutta, Authorized Representative for the Appellant Shri Karthik Kurmy, Advocate for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

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

FINAL ORDER NO.75297/2026 DATE OF HEARING / DECISION: 18.02.2026 Order: [PER SHRI ASHOK JINDAL]

The Revenue has filed this appeal.

2. The facts of the case are that the respondent is engaged in the manufacture of sponge iron, steel ingots and billets. For the manufacture of sponge iron, the respondent uses iron ore, Coal Steam Coal)