Manufacturing and construction are similar industries in that both involve the formation of an object. Construction is focused on the process of making buildings, bridges, tunnels, and more. Manufacturing is more paying attention on creating goods, such as tables or smart phones. Construction generally refers to the creation of physical structure such as buildings, bridges or roadways. Manufacturing typically refers to the production of finished goods sold to distributors, retailers or consumers.
The activity of construction can, by no stretch of imagination, be treated as manufacturing activity as it does not amount to manufacture or production of an article or a thing. A Manufacturing is an organization or business that produces goods to sell them to a customer. Manufacturers transform raw materials, components, assemblies, and so on, into finished products, often involving process organized into a production line.