Hai Dinesh Kumar,
Thanks for your response
But my cutomer have n number of material and around 550 fert material
According to your point you telling that create Two Dummy material and add in the BOM (OR) add it in Subcontract PO so that it will be add of subtract in Inventory
But as per customer point he told that without creating mateiral try to do subcontracting,
So please give me the solution how to do subcontract with material master