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that they had purchased from Consolidated to jobbers and garages
who, in turn, sold such products at retail. (We shall refer
collectively to Consolidated's Ford customers and Consolidated's
Four Star label customers as customers.)
In addition, Consolidated served as a Ford-authorized
distributor of Ford-authorized remanufactured automobile parts
produced by other automobile parts remanufacturers, including
clutch discs and pressure plates. Consolidated did not use any
of the used and worn clutch discs and pressure plates that it
obtained in its capacity as a Ford-authorized distributor to
produce remanufactured clutch discs and pressure plates, but
instead delivered those used and worn parts to the remanufac-
turers of those products.
The portion of a used and worn automobile part that is
utilized to produce a remanufactured automobile part is known in
the automobile parts remanufacturing industry as a core (core).
In order to recondition and restore to salable condition a used
and worn engine, transmission, cylinder head, crankshaft, or
small automobile part, Consolidated needed a used and worn engine
(engine core), transmission (transmission core), cylinder head
(cylinder head core), crankshaft (crankshaft core), or small
automobile part (small part core) to place into the
remanufacturing process.
Consolidated's remanufacturing business depended on a supply
of two materials: cores and new parts. It maintained inventories
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