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 There is a considerable split of authority among jurisdictions regarding whether the material alteration determination presents a question of law or fact. In New Jersey, two federal district court decisions resolved the matter as presenting a question of fact for the jury, ICI Australia Ltd. v. Elliott Overseas Co., 551 F. Supp. 265, 269 (D.N.J. 1982), Wheaton Glass Co., 548 F. Supp. at 1245, but it appears that the Third Circuit has taken a different approach in cases applying New Jersey law, see CECG, Inc. v. Magic Software Enters., Inc., 51 F. App'x 359, 364 (3d Cir. 2002) (affirming district court's ...