Eligibility for sec.80ib

The company is situated in industrially backward area and eligible for 80IB deduction. During the year the company has received Insurance claim for goods destroyed in fire. The company has also sold scrap generated through manufacturing process.

Whether these insurance claim received for goods destroyed in fire and Scrap sale generated throuth manufacturing process is eligilbe for deduction while calculationg Deduction u/s. 80IB,

Pls. send me case laws with this regards in assessee's favour