There is a letter on the subject in Letters of JRRT. I do not have that volume with me. I have referred to the letter in other posts before. I'll run a search.
In Morgoth's Ring, p. 409, one of Tolkien's later writings (discussing the nature and origin of Orcs) states that only Eru can "make creatures with independent wills, and with reasoning powers."
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Beleriand, Beleriand,
the borders of the Elven-land.
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