ORDER : 1. Heard learned counsel on both sides. 2. Delay condoned. Leave granted. These appeals filed by the Department concern Assessment Years 1998-1999 and 2001-2002. 3. A short question which arises for determination in these civil appeals is, whether texturing and twisting of polyester yarn amount to `manufacture' for the purpose of computation of deduction under Section 80IA of the Income Tax Act, 1961. This question has been squarely answered by this Court in the case of Commissioner of Income-Tax v. Emptee Poly-Yarn P. Ltd., reported in (2010) 2 SCC 720 : (2010) 320 ITR 665 . Accordingly, the civil appeals filed by the Department are dismissed with no order as to costs.