Exemption availability: independent texturising and dyeing of purchased single yarn remains eligible for relief after interpretation. The Board clarifies that units which purchase duty paid single yarn and only perform twisting/texturising followed by dyeing, printing, bleaching or mercerising are not to be treated as factories 'having facilities (including plant and equipment) for producing single yarn' and therefore remain eligible for the exemption under Notification No. 35/95 as amended by Notification No. 84/95; field formations must not treat independent texturizers as spinners for excise denial.