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In manufacturing, "job-work" refers to the process where a company provides raw materials to another entity to perform specific tasks or processes, after which the finished goods are returned to the original company. Conversely, "subcontracting" involves hiring an external company to carry out entire production processes or specific components of a project, often with the subcontractor managing their own resources and labor. Essentially, job-work focuses on processing supplied materials, while subcontracting encompasses broader production responsibilities.

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