The elephant was built by French theater company Royale de Luxe in 2005 for a performance in France, before it traveled to London and elsewhere in 2006 [1]. It looks like two people who worked for them later started The Machines of the Isle of Nantes, and built the replica [2].

[1] https://en.wikipedia.org/wiki/The_Sultan%27s_Elephant

[2] http://www.royal-de-luxe.com/uploads/documents/2014_08_05_fr...