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Thank You for all the Responses. It is good to know that I am on the right track!

I recently had a link audit done for a client selling mechanical parts. This client supplies to the mining and construction industries. The link audit showed all links on mining or construction sites as irrelevant.

When I questioned about it, they explained that my client is in the mechanical parts industry and therefor Google would penalize me as those count as irrelevant links.

I don't agree, but need an expert opinion. Can anyone help?