CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Excise Appeal No. 25441 of 2013 (Arising out of Order-in-Original No.16/2012-CE-HYD-III-ADJN (COMMNR) dated

28.09.2012 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad -

III)

M/s Sheetal Shipping & Metal .. APPELLANT Processors Ltd., Survey No. 456, Sharajipet Village, Aler Mandal, Nalgonda, Telangana – 508 101.

VERSUS Commissioner of Central Tax, .. RESPONDENT Rangareddy - GST GST Bhavan, H.No. 1-98-7-43, Vip hills, Jaihind Enclave, Madhapur, Hyderabad, Telangana – 500 081.

APPEARANCE:

Shri B. Venu Gopal, Advocate for the Appellant.

Shri M. Anukathir Surya, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30167/2026 Date of Hearing: 01.12.2025 Date of Decision: 13.03.2026 [ORDER PER: ANGAD PRASAD]

M/s Sheetal Shipping & Metal Processors Ltd., (hereinafter referred to as appellant) filed this appeal against the Order-in-Original No.16/2012-CE- HYD-III-ADJN (COMMNR) dated 28.09.2012 which denied the Cenvat Credit and confirmed an amount of Rs. 58,49,116/- for the peri