If the supply of electricity was for the normal operation of the Corporate Debtor, dues arising during moratorium would have to be paid during moratorium and if the supply is for running of office and security of Corporate Debtor, the same will be part of the CIRP Costs which can be recovered when the Resolution Plan is approved or would form part of Sec. 53 if the Liquidation has been initiated – Executive Engineer Uttar Gujrat VIJ Company Ltd. Vs. Mr. Devang P Samapat RP of M/s. Kanoovi Foods Pvt. Ltd. – NCLAT New Delhi