Problem with GNUMake

[Ashish Bajpai (RBIN/JOT3) *]

Hello Sir,
My name is Ashish and I am having a small problem with GNUMake tool. I am
using this tool on WindowsNT enviroment and am using it for updating some
object files from C files(I am using Borland C compiler) and for removing
some unwanted files. 
        The rule for updating executable and object files from C files works
fine but when I try to use a phony target, it gives me an error.
The rule for phony target is for deleting a file but it gives me the
following error ------

        E:\BC45\ashish>GMake -f Makefile.mk clean
        rm Makefile.mk.bak
        process_begin: CreateProcess((null), rm Makefile.mk.bak, ...)
failed.
        make (e=2): The system cannot find the file specified.
        GMake: *** [clean] Error 2

I am attaching the MakeFile also with this mail.
 <<Makefile.mk>> 
What can be the possible reason for this?
Hope to hear from you soon. 

Thanks & Regards,
Ashish Bajpai
'The Ultimate measure of a man is not where he stands in moments of comfort,
but where he stands at times of challenge and controversy.'

Makefile.mk
Description: Binary data