By mistake we made two nozzles(2") cutting in wrong angular position (131Degree instead of 135Deagree). what is accepatable method to rectify this?- other than scrapping the vessel. Filling of the holes by welding is acceptable?

option 1.-
can it be acceptable to process designer?

option-2
make a dummy plate (material quality same as that of shell) having diameter equal to nozzle hole made in shell & thickness equal to shell.

weld this dummy by full penetration weld.test this joint by 100% radiography.

Option 1:

Nozzle orientation is generally by piping and not by process unless there is some specific process reasons. Best is to talk to your piping and ask them to re-route/ orient the piping in line with nozzle orientation.

Option 2:

If not acceptable to piping, leave the the nozzles as it is with a blind cover and provide two additional nozzles in the required orientation. Since these are only 2" nozzles, this will be probably an economical option than cutting the existing nozzles and then filling the holes by welding.

Cutting the nozzles and repair by weld filling/ plate may be a last option if acceptable to user.