There is a scenario that User department have to return the old material to get a new material from store. User department will return the old used material and get the new material, but some time, user department will return the old material after some time ie they get the new material from store first and later after some days old material will be returened to store.
Store department wants to track the non returnable items. How to map this in SAP?
You can use concept of reservation to achieve this.
Create Reservation form movement type 202 in MB21 for the Receipt of the old materials.
Similarly create reservations for the issue of new materials using movement type 201.
Then do GR or GI in MIGO w.r.t. Reservations.
Also you can track the list of open and closed reservations in report MB25