During the CIRP, the Resolution Professional verifies claims and fixes the voting share. A creditor who supplied raw materials to the corporate debtor claims to participate in the Committee of Creditors. As an OPERATIONAL creditor, the creditor:

Under Section 21 and the related provisions of the IBC, the Committee of Creditors comprises the FINANCIAL creditors of the corporate debtor, who exercise the voting shares. OPERATIONAL creditors do not vote in the CoC, although a representative of the operational creditors (a person among the three largest operational creditors) may attend the meetings as a NON-VOTING member. This is because the CoC is designed around financial creditors whose commercial wisdom drives resolution. Operational creditors are generally paid in resolution from the plan's allocation. The voting-exclusion of operational creditors is a frequently tested point.