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Annappa, C. and Panditrao, K. (2012) Application of Value Engineering for Cost Reduction—A Case Study of Universal Testing Machine. International Journal of Advances in Engineering & Technology, 4, 618-629.
https://www.researchgate.net/publication/283008884_Application_of_value_engineering_for_
cost_reduction-a_case_study_of_universal_testing_machine

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