This area you have queried is usually like a grey area, in the no-serial number situation. Had it been serial number case, then, when it is dismantled through IE4N it is moved to store with Damaged (C3) valuation type. We are talking about the no-serial situation. In this case different companies could adopt different methods convenient to them. At our place we do not have any Financial impacts (because we have opted for Zero value for both Damaged and Repaired spares) for whatever practice we adopt for this. So our people use MIGO Goods receipt 202 to create a Defective version of the material at the Source storage location. (For this another option can be mvtTyp 501, but due to some reasons we do not use it) From here they send to the Refurbishment Storage location through MB1B (311). Then the Repairing agency takes it to Order through MB11 (261).
Regards
KJogeswaraRao