How we pass entries in tally

Goods destroyed so that they’re not saleable and insurance co. compensate the pre tax amount then how we treat input vat which we paid at purchase

Purchase value including Vat is Rs.1000000

Assesable Value is Rs.873362.45

Input Vat @ 14.50% is Rs.126635.55

Insurance Claim settled by Rs.873362.

what will happen for Vat amount of Rs.126635.55