The latest analyst update on the industrial conglomerate highlights the ongoing bull vs. bear debate about its stock.A JPMorgan analyst recently lowered his price target on 3M (MMM 0.55%) stock to $110 from $118 and retained his neutral rating on it. That new price target still anticipates a near-20% upside over 12 months from the current price of about $92, highlighting the stock's value case.Why the price target changedIt looks like a downgrade, but in reality, the change reflects the spin off of 3M's hea ...