Hi Bharat,
I was unaware of the possibility of subcontracting in MTO. Then I searched in the documentation and found the description of this process on help.sap.com.
The document clearly says that you are not supposed to transfer components to the subcontractor in the MTO flow. They will be consumed from the main stock at the time of GR (from the special stock E).
If you still want to keep the materials (which are physically at the vendor) separately from your main storage location, you may transfer them to a separate storage location (mvt type 311 E).
BR
Raf
