Use of Denatured Alcohol

May 6, 1960 BIR RULING NO. 235-60 The President Alpha Deutache Refinery Corporation Tiaoqui Building Plaza Sta. Cruz, Manila S i r : Reference is made to your letter dated April 22, 1960 requesting a ruling from this Office to confirm your opinion that the use of denatured alcohol (complete formula, i.e., 100 liters of alcohol, 2% methyl, and % pyridine) for refining gum copal thru a special process, using a specially designed machinery for the purposes, should be considered as used in the "industries" hence exempt from the payment of the specific tax under section 128 of the National Internal Revenue Code. Representation is further made by your Office to the effect that in obtaining the gum copal, the alcohol used in separating the latter from the impurities of the almaciga is recovered and that the said alcohol does not form part of the finished product as an ingredient thereof. In reply, I have the honor to inform you that, under the facts presented, this Office believes that the denatured alcohol is used in industry and, therefore, may be removed from the registered distillery or bonded warehouse where purchased without prepayment of the specific tax. aisadc Very truly yours, (SGD.) MELECIO R. DOMINGO Commissioner of Internal Revenue