In Re Plastech Engineered Products, Inc.

OPINION OVERRULING DEBTOR’S OBJECTIONS TO CERTAIN SECTION 503(b)(9) CLAIMS BASED UPON DEBTOR’S ASSERTION THAT SUCH CLAIMS ARE FOR SERVICES AND NOT FOR GOODS

PHILLIP J. SHEFFERLY, Bankruptcy Judge.

I. Introduction

This Chapter 11 case involves many issues arising under § 503(b)(9), which was added to the Bankruptcy Code by the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (“BAPC-PA”). The Court has already ruled on a number of these legal issues and has more awaiting it. 2 This opinion addresses the Debtor’s objections to five specific § 503(b)(9) administrative expense claims…