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Corporate insolvency resolution process (CIRP) - claims filed under a CIRP by 'decree holder' - Once admitted as a creditor, the efforts must be to preserve and maximise the assets of a corporate debtor. The resolution professional cannot look behind the decree. In the resolution process, he must acknowledge and admit the decree as an admitted claim, unless such decree has been set aside. - The distinction of decree holders as creditors from 'financial creditors' and 'operational creditors', as seen aforesaid is intelligible and take forward the purpose of the IBC. The same cannot be stated to be discriminatory or arbitrary. - HC