Hi Shiva,
I think for Vendor returns we use 122 or 161 instead of 102, because 102 is cancel material document. So if i cancel material document and excise invoice then i can not keep partial asset.
Example-1 receive 10 pcs laptop and found 5 pcs is defective. So in this case is it the same process that you proposed.
Example-2 In mt PO i have 6 line item but i found i like item is defective. So is it feasible to use 102 mov for return.
Please correct me if i am wrong.