27 C.F.R. § 19.373 Use of spirits, wines and alcoholic flavoring materials.
Title 27 - Alcohol, Tobacco Products and Firearms
A proprietor shall prepare a dump/batch record according to §19.748 for spirits, wines, alcoholic flavoring materials, and nonalcoholic ingredients used in the manufacture of a distilled spirits product as follows: (a) Dump record. When spirits, wines, or alcoholic flavoring materials are dumped for use in the manufacture of a distilled spirits product, and when spirits are dumped for redistillation in the processing account, the proprietor shall prepare a dump record. (b) Batch record. The proprietor shall prepare a batch record to report: (1) The dumping of spirits which are to be used immediately and in their entirety in preparing a batch of a product manufactured under an approved formula; (2) The use of spirits or wines previously dumped, reported on dump records and retained in tanks or receptacles; and (3) Any combination of ingredients in paragraphs (b) (1) and (2) of this section used in preparing a batch of a product manufactured under an approved formula. (Sec. 201, Pub. L. 85–859, 72 Stat. 1356, as amended (26 U.S.C. 5201))
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart M—Processing Operations Other Than Denaturation and Manufacture of Articles
Receipt and Use of Spirits, Wines and Alcoholic Flavoring Materials
§ 19.373 Use of spirits, wines and alcoholic flavoring materials.

