27 C.F.R. § 19.57 Recovery and reuse of denatured spirits in manufacturing processes.
Title 27 - Alcohol, Tobacco Products and Firearms
The following persons are not, by reason of the activities listed below, subject to the provisions of this part, but they shall comply with the provisions of part 20 of this chapter relating to the use and recovery of spirits or denatured spirits: (a) Manufacturers who use denatured spirits, or articles or substances containing denatured spirits, in a process wherein any part or all of the spirits, including denatured spirits, are recovered. (b) Manufacturers who use denatured spirits in the production of chemicals which do not contain spirits but which are used on the permit premises in the manufacture of other chemicals resulting in spirits as a by-product. (c) Manufacturers who use chemicals or substances which do not contain spirits or denatured spirits (but which were manufactured with specially denatured spirits) in a process resulting in spirits as a by-product. (Sec 201, Pub. L. 85–859, 72 Stat. 1372, as amended (26 U.S.C. 5273)) [T.D. ATF–379, 61 FR 31425, June 20, 1996]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart D—Administrative and Miscellaneous Provisions
Activities Not Subject to This Part
§ 19.57 Recovery and reuse of denatured spirits in manufacturing processes.

