Awardee’s Work Transforming Raw Materials Renders It the Manufacturer for Size Standard Purposes; SBA No. SIZ-5802, Size Appeals of MPC Containment Systems LLC, and GTA Containers Inc., re: Avon Engineered Fabrications Inc.

Appeal of the area office’s determination that the awardee is small for the subject procurement is denied, where the prime contractor’s work is of critical importance to the end item and is therefore the manufacturer of the item being acquired, even though it will not manufacture the materials; and where the awardee is affiliated with other firms, but does not share an identity of interest with asset management firms holding shares in its parent company.