Zero cost no, but you can set the inventory control account for the warehouse to be separate from your normal inventory control account.  (IM Options to turn it on, with a segment selection, then Warehouse Code maintenance to set the segment value for your special warehouse code).

You could also do a PO Return of Goods, which is what I expect most people do when dealing with defective receipts.  When you get the replacements, do another Receipt.  Try it in a test company to see if you like the way that works.

FYI this is not how you do it. If you do a Purchase Order Receipt of Goods and find out that 200 are bad then do a Return of Goods to take them out of inventory.  When the replacement items come in do a Receipt of Goods.  The way you want to do it will result in a lot of post to Inventory Adjustment account that does not need to be there.