Re: how the defective material stock updation will occur after remove from the machine as a serialzed material without equipment number

1. Create PM Order
2. Assign both the materials (for consumption with qty in positive & removal with qty in negative)
3. Make goods issue with 261 movement type for consumption
4. Make goods receipt with 262 movement type for removal

If you don't want the removal cost to be affected in PM Order, you can make removal with reference to Cost Center or Asset with movement types 202 or 242 respectively.