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Generally a manufacturer is considered to be an “entity that makes a good through a process involving raw materials, components, or assemblies, usually on a large scale with different operations divided among different workers.”
Manufacturing is generally considered to be the making “a good with tools and/or machines by effecting chemical, mechanical, or physical transformation of materials, substances, or components, or by simulating natural processes, usually repeatedly and on a large scale with a division of labour. Manufactured items often are, or are made out to be, different from other similar goods in one or more aspects, and are sold commonly under a particular brand name.”
Source: www.businessdictionary.com