An example of that seems to be the Rollei RPX 100 & 400 films. These were apparently manufactured for the Hans O Mahn Company, who brand their films as Rollei, in the Harman/Ilford factory. Mahn/Rollei then had the master rolls cut & packaged elsewhere, possibly using different factories for the 35mm & 120 versions.
Originally Posted by MattKing
As far as Kentmere films are concerned, Harman took over Kentmere's photographic side (they also manufactured packaging) and closed the Kentmere coating line. All Kentmere products are coated in the Harman/Ilford factory in Mobberley. Kentmere is therefore now a Harman brand (not a subsidiary company) & the new films seem to have been launched as an economy line and in 35mm only.