Hello Vikas,
- If you have gone through well the previous reply, I have already covered about 'What industries usually do' . To further detail this, I'll explain, they collect all these Damaged Bearings in a Bin and auction as scrap time to time. (Often they ensure non-reusability of such spares by damaging further before auction as scrap).
- In a very unusual way if you want to see all these low cost damaged spares also in system, then you can have a Functional Location for Damaged spares, maintain these materials as F/Locn BOM here and go on updating the Quantities whenever some damaged spare is generated out of repairs.
Regards
KJogeswaraRao