(1) Proper and correct account of all articles required for the manufacture of wine, brought into the manufactory shall be maintained in a register in Form 15 by the licensee and verified by the Excise Supervisory Officer.
(2) The entire process of manufacture including a correct account of materials used and the time taken or allowed for every stage of manufacture shall be recorded in writing by the licensee and verified and attested by the Excise Supervisory Officer.
(3) A correct account of the kind and quantity of wine manufactured and the residues and the base shall be maintained by both the licensee and the Excise Supervisory Officer.
(4) The residue and the base shall be destroyed in the presence of the Excise Supervisory Officer.
(5) The licensee shall maintain and preserve the permits, bills, invoices, registers, the connected records and accounts relating to the transaction for a minimum period of five years after the lapse of the year to which it relates.