Profitability or r&D

If the company was to earn money from coldry sales would it take away their ability to claim Research & development rebates for India or Australia?
And if the Coldry is a perfect product now that isnt failing from fri-ability (crumbling or fragility or dust or something that it suffered from in the past) or doesn't need any more improving is it still in its research and development stage? Because if it is Stable and completed, what is being researched and developed, the process or the plant design or something?
Things don't add up for me if they say they are ready to go but they are still getting R & D rebates so I'm asking.
thanks