Manufacturing is crucial for the robust growth of the economy, for exports and for generating substantial relevant employment. But manufacturing function was ignored by production group as a strategic function, shown by seminal article of Skinner (1969). Later on manufacturing function has passed through dramatic changes. It is influenced by manufacturing philosophies in the eastern countries like TQM, JIT whereas "World Class Manufacturing" in the western countries. In academic research, manufacturing function is studied by many authors from strategic point of view.