WHISKY (HARD DRINK)
[CODE NO.6075]
The history of distilled spirits goes back into antiquity. Scientists have unearthed pottery in Mesopotamia depicitng fermentation scenes dating back to 4200 BC a small wooden model of a brewery from about 2000 BC is on display at the Metropolitan Musem of Art in New York City, and Aristotle mentions a wine which produces a spirit. The first real distiller was probably a Greek-Egyptian alchemist who in the first or second century AD, in an attempt to transmute base metal into gold, boiled some wine in a crude still. The discovery of ardent spirits which restulted from this effort was looked upon with awe. It was kept a secret for centuries.
The technique of distillation probably came from the Egyptians who had been interested in alchemy since the pre-christian era. At a later time the Arabians gained this knowledge from the Egyptians. Distillation was introduced into Western Europe either through Spain about 1150 AD, or by the crusaders who learned about it from the Moslems in the 12th and 13th centuries. Distilled spirits were probably known in Ireland and Scotland before the 12th century, but actually it was not until then that there is a recorded history of distilled spirit inm Europe. The first written evidence is in the description by Master Salernus who died in 1167 AD. However for another three centuries spirits were regarded only as a rare and costly medicine called aquavitae,the water of life.
The first treatise on distillation was written by a French chemist, Arnold devillence, sometime before 1311, and was printed in 1478 in Venice. A Spaniard, Raymond Lully, was also instrumental in spreading the knowledge of distillation through Europe in the late 13th century. Liber de Arte Distillandi by Hieronimus Brunswick, a well-known author of medical works, was printed in 1500 in Stratgbourg. A more comprehensive book by Ryff another medical outhor, appeared in1556 in Frankfurt am Main. Both works contain elaborate chapters on herbs and their distillates with indications of their uses as medicines.
The work whisky comes from the Gaelic Word uisge-beatha or usquebaugh, as the Irish called it, meaning the water of life. The real whisky of the Irish was called potheer, reputedly a very formidable drink, full of heavy-bodied flavours resulting from single distillation.
COST ESTIMATION
Plant Capacity 20000.00 BTL/day
Land & Building (1 Acre) Rs. 30.00 Lacs
Plant & Machinery Rs. 60.00 Lacs
W.C. for 3 Months Rs. 9.31 Cr
Total Capital Investment Rs. 10.54 Cr
Rate of Return 59%
Break Even Point 67%
1. INTRODUCTION
2. PROPERTIES
3. USES AND APPLICATION
4. BIS SPECIFICATION
5. MARKET SURVEY
6. PRESENT MANUFACTURES
7. RAW MATERIALS
8. MANUFACTURING PROCESS
9. PROCESS FLOW SHEET
10. ANT AND MACHINERY SUPPLIERS
11. RAW MATERIALS SUPPLIERS
APPENDIX – A :
1. COST OF PLANT ECONOMICS
2. LAND & BUILDING
3. PLANT AND MACHINERY
4. FIXED CAPITAL INVESTMENT
5. RAW MATERIAL
6. SALARY AND WAGES
7. UTILITIES AND OVERHEADS
8. TOTAL WORKING CAPITAL
9. COST OF PRODUCTION
10. PROFITABILITY ANALYSIS
11. BREAK EVEN POINT
12. RESOURCES OF FINANCE
13. INTEREST CHART
14. DEPRECIATION CHART
15. CASH FLOW STATEMENT
16. PROJECTED BALANCE SHEET