Section 11(2) in Distillery, Bottling and Warehouse Rules Made Under Madhya Pradesh Excise Act, 1915
(2)Subject of the following proviso the distiller or contractor shall account to the Excise Commissioner for all spirit not forthcoming at such stock-taking :Provided that an allowance of 1 ½ per cent quarter will be made for storage or evaporation wastage calculated on the actual balance in hand at the date of last stock-taking plus the quantity since manufactured and received, and deducting that issued for re-distillation :[Provided further that in redistillation of operations, an allowance of 2 per cent, will be made for loss in each operation:] [Inserted by Notification No. 4587-3771-V-SR, dated 26-12-1977.]Provided also that in blending and reducing operations, an allowance of one per cent will be made for wastage in each operation. The allowance of one per cent in blending will be calculated on the quality which is added to the vat.Note. - When spirits are reduced to 60 under proof or to a weaker strength allowance of 2 per cent will be made for wastage in each operations.
