Hello Srini,
It's all depend on your scenario and requirement.
Packg. Mat is needed for creating HU.
Scenario 1
Suppose you are creating HU in ECC and then passing it to EWM then in this case you have to create in ECC.
Scenario 2
You create HU in EWM system and you want to communicate it back to ECC then in this case you have to create it in ECC as well.
In this case you shall create and CIF it to EWM .
And say if you don't want to communicate it to ECC then no need to create in ECC system.
BR,
Olet
