(1) The quantity of rectified spirit required for the manufactory shall be fixed by the Commissioner, from time to time and it shall be drawn from the distillery fixed by the Commissioner. The licensee shall obtain the stock from the approved distillery on indents duly countersigned by the Manufactory Officer.
(2) The stock of spirit when received at the manufactory shall be verified by the Manufactory Officer by volume and strength or for the quantity of pure alcohol in it and taken to the storage vats for spirit.
The Manufactory Officer shall furnish a certificate of such verification * Substituted by G.O.Ms.No.322, P&E (III) dated
09.09.2004 ** Substituted by ibid 9 with the result to the Distillery Officer concerned and shall keep a register showing the details of stock indented, passed by the distillery and the stock as received in the manufactory.
(3) No allowance for any loss in transit from the distillery to the blending unit shall be ordinarily allowed:
Provided that the Commissioner may if it is proved to his satisfaction that the loss, if any, could not have been prevented by the exercise of proper care and precaution and that the spirits could not have passed into consumption, direct that the proportionate duty on such quantity may be waived.
(4) Gauging of the stocks of spirit shall be made by the Manufactory Officer every day, in the presence of the licensee or his authorised representative and the result recorded in a register duly attested by both the officer and the licensee or his representative.
(5) (a) The licensee or his authorised representative may give a requisition for the transfer of such quantity of spirit for the production of Indian-made foreign spirits to the vessels kept for the purpose. The requisition shall contain information as to the date, batch number, quantity of spirit, vat number from which to be issued and the vessel number to which it should be transferred.
(b)The Manufactory Officer on receipt of the requisition may permit the transfer after gauging the stock in volume and strength.
15-A.Purification of rectified spirit by distillation.—(1) The licensee may use from out of the quantity of spirit allotted, such quantity as he may desire, for purification or standardization by distillation.
2(a) The licensee or his authorised representative may give a requisition to the Manufactory Officer for the transfer of such quantity of sprit for purification or standardization by distillation and for retransfer of purified spirit for the production of Indian-made foreign spirits. The requisition shall contain information as to the date, quantity of spirit, vat number from which the spirit is issued and the vat number to which it is transferred.
(b) The Manufactory Officer, on receipt of the requisition may permit the transfer after gauging the stock in volume and strength.
10 3 (a) An allowance of not more than three percent per batch shall be allowed for loss in the entire process of distillation of rectified spirit, redistillation of impure spirit and handling loss:
Provided that the spent feints flowing out of rectifier basement shall be practically free from alcohol.
(b) If the loss in the entire process exceeds the norms prescribed in clause (a) of this sub-rule, the Commissioner shall levy a penalty of rupees sixteen per proof liter on such excess loss.
(c) No allowance shall be given for further loss in the reprocess of purification of impure spirit by redistillation or mixing it with the next batch of rectified spirit.
(d) ―The purification shall be programmed in such a way that the spirit issued for a batch shall completely be purified in the batch itself.
There shall be no carry over from one batch to another.
(e) The neutral spirit collected in a batch shall account for 97% of the total proof volume issued for the said batch.
(f) Any stop due to power failure or due to machine break down shall not be counted for accounting batch production and only intentional starts and stops shall be taken into account.
Explanation:— For the purpose of this sub-rule, the term ―batch‖ means the cumulative process of distillation of spirit and re-distillation of impure spirit and the out-turn of purified spirit collected and the loss of spirit in such process during a period of twenty four hours starting from 9.00 a.m. of a day and ending with 9.00 a.m. of the next day.
(4) Gauging of the stock of spirit issued for purification and of the spirit purified shall be made by the Manufactory Officer every day in the presence of the licensee or his authorised representative and the result recorded in a register duly attested by both the officer and the licensee or his representative.