INsurance Amt recovered , where to Account for

We were Import Dairy Machinery from Japan, during Transit it was Damaged. We paid repairing Cost & Claim the same from marine Insurance. but before receiving the claim . we capitalized the amt in plant & machinery. Now the Insurance claim we received from marine Insurance co, it is 37 lacs

Please tell me the amount which we recieved will adjusted in plant & machinery or Misc Income

Please Suggest

Rajesh Sharma