Allowing the appeal of the assessee the Tribunal held that , merely on the basis of report of the inspector without giving an opportunity to challenge the same such a report cannot be used as evidence against the assessee .  Matter is  remanded to the AO to re -decide in accordance with law whether manufacture of vibration testing system for the defence, aerospace and automobile industries is eligible deduction u/s 80IC of the Act .( AY.2011-12, 2012-13)