Since some magic items (scrolls, wands, potions) require the spell must be provided in order to be made but its less picky about how the spell is provided, for example could boots of speed be used to provide haste to create a scroll of haste?
A spell prerequisite may be provided by a character who has prepared the spell (or who knows the spell, in the case of a sorcerer or bard), or through the use of a spell completion or spell trigger magic item or a spell-like ability that produces the desired spell effect. For each day that passes in the creation process, the creator must expend one spell completion item or one charge from a spell trigger item if either of those objects is used to supply a prerequisite.
From the rules explaining the magic item description format, in the section about requirements. As boots of speed are not a spell-completion or spell-trigger item, they cannot be used to create another magic item, like a scroll of haste.
Since a scroll is a spell-completion item, several scrolls of haste could be used to produce boots of speed. This would be fantastically expensive and is not recommended.
Note that you can ignore a magic item’s spell requirement with a Spellcraft check.