Macalloy supplied the steel frame for the footbridge which collapsed as the finishing touches were being made to the games village.
A government probe into the collapse is now demanding further details from Macalloy.
A government spokesman said: “The company has been asked to come here and present its views.”
The report blames the Public Works Department (PWD) for supervisory failure and the contractor for faulty construction methods.
The design of the bridge was prepared by PWD-appointed Tandon Consultants and Macalloy fabricated the frame based on the design provided to it by the consultant.
The collapse of the 95-metre-long injured 27 labourers.
The report blamed the faulty construction methodology adopted by private firm P and R Infraprojects Ltd and held PWD responsible for supervisory failure.
A spokesman said: “The report has mainly pointed out three things — the change in the original design, supervisory issues and time factor (the fact that the project was being implemented in a great hurry,”