Whether a Performance Bank Guarantee (PBG) and/or Mobilisation Advance Bank Guarantee be invoked or encashed after Moratorium has been imposed under Section 14 of the IBC and whether these Guarantees fall within the ambit of the definition of an asset which belongs to the Corporate Debtor under IBC – Engineering Projects (India) Ltd. Vs. Mr. Ram Ratan Kanoongo, RP of D. Thakker Construction Pvt. Ltd. – NCLAT New Delhi