SAP ABAP Data Element /SPE/MAT_SUBST (Reason for material substitution) is used by

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#	Object Type	Object Name	Object Description	Package	Structure Package	Software Component
1	Table	BAPIDLVITEM - SPE_MAT_SUBST	BAPI Structure Delivery Header Analog LIPS	LE_SHP_DB_INTERFACE	APPL	SAP_APPL
2	Table	CFB_BINCO_MASTER - SPE_MAT_SUBST_LS	CFB Field Catalog for Batch Information Cockpit Master	CFB_GENERAL	APPL	SAP_APPL
3	Table	DRE_DELIVERY_ITEM - SPE_MAT_SUBST	Delivery Item	ISAUTO_SUE_DRE	DIMP	ECC-DIMP
4	Table	FRM_LIPSVB_EXTENDED_T - SPE_MAT_SUBST	Extended Structure for SLS Use in Shipping	WFRM	APPL	SAP_APPL
5	Table	KOMDLGN - SPE_MAT_SUBST	General Delivery Interface: Communication Table	VL	APPL	SAP_APPL
6	Table	LEINT_LIPSVB - SPE_MAT_SUBST	Reference structure for XLIPS/YLIPS	LEINT	EA-SCM	EA-APPL
7	Table	LEINT_YDELIVERY_ITEMS - SPE_MAT_SUBST	Delivery items fields	LEINT	EA-SCM	EA-APPL
8	Table	LIPS - SPE_MAT_SUBST	SD document: Delivery: Item data	VL	APPL	SAP_APPL
9	Table	LIPSVB - SPE_MAT_SUBST	Reference structure for XLIPS/YLIPS	VL	APPL	SAP_APPL
10	Table	MCLIPS - SPE_MAT_SUBST	Delivery: Item Data	MCV	APPL	SAP_APPL
11	Table	MCLIPSB - SPE_MAT_SUBST	Reference Structure from MCLIPS for Function Module	MCV	APPL	SAP_APPL
12	Table	OIB_V60A_ALIPS - SPE_MAT_SUBST	Special form of LIPS in function group V60A	OIB	IS-OIL	IS-OIL
13	Table	OIGS_LIPSR - SPE_MAT_SUBST	Delivery item for TD SAPScript output	OIG	IS-OIL	IS-OIL
14	Table	REFLIPS - SPE_MAT_SUBST	Structure for creating alloc tbl with ship. notif. ref.	WAUF	APPL	SAP_APPL
15	Table	ROIGSII_J - SPE_MAT_SUBST	TD Shipment delivery items	OIG	IS-OIL	IS-OIL
16	Table	SHP_VORGABE_DATEN - SPE_MAT_SUBST	Data that is pre-defined during delivery creation	VL	APPL	SAP_APPL
17	Table	ULIPS - SPE_MAT_SUBST	Change Document Structure; generated by RSSCD000	VL	APPL	SAP_APPL
18	Table	WB2_ALV_DELIVERY_ITEM - SPE_MAT_SUBST	Display Structure for ALV Delivery (Item)	WB2B_TEW	EA-GLTRADE	EA-GLTRADE
19	Table	WB2_LIPS - SPE_MAT_SUBST	Delivery Items	WB2B_TEW	EA-GLTRADE	EA-GLTRADE