31. Essential supplies.
The essential goods and services referred to in section 14(2) shall mean-
(a) electricity;
(b) water;
(c) telecommunication services; and
(d) information technology services, to the extent these are not a direct input to the output produced or supplied by the corporate debtor.
Illustration-Water supplied to a corporate debtor will be essential supplies for drinking and sanitation purposes, and not for generation of hydro-electricity.