Hello Abhishek,
there are never HUs in the Expected Goods Receipt. The EGR is just a template that you can copy to create an inbound delivery that is consistent with the purchase order (PO document and item number, product, plant and business partner have to fit together).
The actual warehosue execution takes place ión teh inbound delivery. This is where you would create the HUs.
Regards,
Katrin