WHISKY (HARD DRINK)

       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.

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