Sujata V. Manohar, J.:— The respondent carries on the activity of giving physical twisting under mechanical process and chemicals, to fiat yarn supplied to it by textile mills. It, therefore, manufactures twisted yarn out of flat yarn supplied to it. The Central Board of Direct Taxes, vide its circular dated November 22, 1985, which is referred to in paragraph 4 of the Tribunal's order dated April 2, 1987, has clarified that the activities of twisting and crimping of yarn are also to be treated as manufacturing activities. These instructions are binding on the Department. Hence, the questions are academic. No referable question of law, therefore, arises. The application is dismissed and the rule is discharged.