Hi Vivek,
Then there is difference in your target and actual cost. System always did the GR on Target cost.
In your case the target cost is different. Check the order after 261 movement by going into order - goto - Costs- analysis.
You can find the production credit amount will be diff then the goods consumed.
create the material cost estimate again through CK11N and then check with a new rework order.
Thanks
Nitin