fix: non manufacturing items/fixed asset items in BOM (backport #35227)

[mergify]

This is an automatic backport of pull request #35227 done by Mergify.

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[szufisher]

Include Item In Manufacturing means item as BOM raw material to be included in send to manufacturing(goods issue) for work order/job card, when backflush raw material during receive work order finish goods(stock entry type Manufacture), only raw material issued to work order/job card get backflushed/consumed.
if include item in Manufacturing not checked, which means it can be raw material of the BOM, but not part of sending to manufacturing, instead it should be transferred/moved to the WIP warehouse without refer to specific work order because these materials are in low value or in big package, each work order only consume part of the package.

so in my opinion Include Item In Manufacturing is to control how item to be transferred to WIP, it is not to control whether it can be BOM component or not. please do not filter out it from item_code in BOM items.