Hi Puru,
There is no specific work center view for IMATs.
Via a supplier invoice, you can make the account assignment as IMAT (Individual Material) and press the New button for the IMAT field. A new tab is open where you have the product category, name & etc to fill in and you are required to save this new individual material.
Once you save this IMAT, the system associates an ID and automatically inputs this new IMAT as the cost object of the invoice. There is no need to persist the invoice but even if you post and cancel it later this IMAT remains created but with no fixed asset assigned.
You can track the IMATs via Fixed Assets work center. Use the Advanced search and open the value help of the Individual Material ID searchfield.
I hope this answer your question.
Regards,
Alexandre