As the FT notes:
Manufacturers are urging the coalition to end ringfencing of health in order to protect growth-related areas such as skills, innovation and exports in its spending review.
I didn't note them mentioning that these cuts to investment in skills, innovation and exports could all be funded by cancelling the corporation tax cuts manufacturing is enjoying which means billions of revenues will be lost to the Exchequer over the next few years.
They'd rather cut the healthcare of ordinary people instead.
I think that is adequate testimony to where their interests lie.