Cut-off date for allowing use of credit of Additional Excise Duty for payment of BED is constitution

Cenvat Credit : Cut-off date of 1-4-2000 fixed by section 88 of the Finance (No. 2) Act, 2004 allowing use of credit of Additional Excise Duty (Goods of Special Importance) [AED(GSI)] for payment of Basic Excise Duty (BED), is constitutionally valid