Hi,
No you cant use it for Inbound in any case. Inbound and Outbound are two different processes.
MASTER_IDOC_DISTRIBUTE is used to pass the data or IDOC to ALE layer to outside world in the form of IDOC.
simply this FM creates communication idoc/generate IDOC. the generated IDoc is then converted into one or communication IDocs and stored in the ALE layer.
here are few Inbound FM DOC_START_INBOUND, IDOC_START_INBOUND compare the logic with MASTER_IDOC_DISTRIBUTE.
You will get to know both are having different functionalities.
thanks!!