Selling the cotton waste / plastics waste material from the factory.

We have a waste material laying in the factory like cotton waste/Plastic materials.
Thing is that cotton waste is procured as consumable material thru po-- GI is also done for it (hence not in stock )  & now after its use,it become waste.
I want to sale this as a scrap to vendor.
For selling it thru SD-module -Sales order, it required to be in stock as needed by SD module requirement.
Can you please guide me ,how to take it into account as stock so that it will fulfill the requirement of SD module as its already being issued against cost center (201 mvt type)
Please guide.

Dear Laxmipathi,
1.Cotton waste material is received via 101 wrt PO & Issued to cost center via 201 & consumed.
2. Now as its waste we need to sell. This is simple requirement. FI point of waste sale is revenue. but we stuck at place that how will I create the sales order for selling it when the stock is not in inventory. As a consultant, I don't think the suggestion of asking the Client to perform the reversal thru 202 when the material is actually consumed for the intended use & its illogical should then.
There should have some logical way to map scrap, once the material is become waste after its use & not  the 202 reversal of GI (which is like material is not/never used & now your scrapping it via sales order!!!).
If we use 202 reversal then what will the impact on the reports -showing all these times GI is reversed!!! which is clearly misreading from the report analysis.

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