Excise implication in Rejection scenario

Hi MM Gurus,

Please let me know how to handle excise portion for the following scenario.

I have received 10nos. of a material for which I have captured and posted Excise.

After usage decision, 4 nos. are rejected and sent back to the vendor and 6 nos.

are accepted. While sending 4nos. how to handle excise portion? Again, while

receiving these 4 nos. from the vendor, how to handle excise?

How to handle the above scenario in both domestic and import purchases?

Thanks & Regards

Yoga