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Looks to be aluminum. Most stainless handles are welded on, not bolted through. Supposedly there is no problem with aluminum kettles, but I would stick with stainless as that is what the food and beverage industries use (and probably for good reason).
Does a magnet stick to it? Stainles steel has some iron in it, but not much, so a strong magnet would be best to try. If it doesn't stick at all, it's aluminum. If there is some pull (might be weak) I'd say stainless.
Actually high quality 304/316 stainless shouldn't react with a magnet. That's one of the low budget tests to see whether a "stainless" piece is worth purchasing.
it probably was aluminum since a newer polarware model with exact digits except letter, had the same look as this one. I won the bid, but the buyer also thought that i was right, so I did not have to purchase. I bought this for $90 including shipping. 60,000 BTU and 7.5 gallon stainless steel. It usualy sells for 170 at Bass Pro shop.
the pots on the burner are stainless in that photo. the smaller pot on the ground with food in it looks like aluminum and seems to match your original photo. Aluminum kettles appear "spun" or "turned" where stainless has a mirror finish...