Each proprietor who manufactures substances other than spirits in a process that produces spirits as a byproduct must maintain daily production records of:
    
    
        
        (a) 
         The kind and quantity of materials received and used in production;
     
    
        
        (b) 
         The kind and quantity of spirits produced and disposed of; and
     
    
        
        (c) 
         The kind and quantity of other substances produced.
     
    
        
            Code of Federal Regulations
        
        (
                26 U.S.C. 5207
            )