Hi Raja,
As i explained you in my earlier reply if In OPK4 config under Generally valid conditions - Goods movement- Tick All components is available then irrespective of backfulsh maintained or not in material master, during confirmation auto goods issue will take place.
In your case because of OPK4 settings Auto Goods issue is taking place though backflush is not maintained in material master. Hope its clear.
Thanks & Regards,
Ramagiri