default or selected kernelversion does not have config value CONFIG_IBM_NEW_EMAC.
Result is shown for kernelversion 6.2.5

IBM EMAC Ethernet support

modulename: ibm_newemac.ko

configname: CONFIG_IBM_NEW_EMAC

Linux Kernel Configuration
└─>Device Drivers
└─>Network device support
└─>Ethernet (10 or 100Mbit)
└─>IBM EMAC Ethernet support
In linux kernel since version 2.6.24 (release Date: 2008-01-24)  
This driver supports the IBM EMAC family of Ethernet controllers
typically found on 4xx embedded PowerPC chips, but also on the
Axon southbridge for Cell.

source code: