Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 2 EXCISE Appeal No. 742 of 2012- DB (Arising out of OIA-719/2012/COMMR-A-/RBT/RAJ dated 07/08/2012 passed by the Commissioner (Appeals) of Central Excise, Customs-Rajkot)

Ruchi Power & Steel Industries Ltd ……..Appellant Survey No. 332, Phase-II, GIDC Industrial Estate, Village: Mithi Rohar, Taluka: Gandhidham, Kutch, Gujarat- 370201 VERSUS Commissioner, Central Excise &

Customs– Rajkot ……Respondent Central Excise Bhavan, Race Course Ring Road, Rajkot, Gujarat-36001 APPEARANCE:

Shri Dhaval K Shah, Advocate for the Appellant Shri P Ganesan, Superintendent (AR) for the Respondent CORAM:

HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

Final Order No. 10078/2026 DATE OF HEARING: 13.10.2025 DATE OF DECISION: 12.02.2026 SATENDRA VIKRAM SINGH The appellant M/s Ruchi Power & Steel Industries Ltd., Gandhidham (Kuchchh) are engaged in the manufacture of Sponge Iron, MS Billets, SS Billets, TMT Bars, MS Roll, MS Channel, MS Angles, MS Flat, SS Flat etc. falling under Chapter 72 of the Central Excise Tariff Act, 1985. They are availing A