(a) Following completion of the production gauge, a proprietor must make the appropriate entry for: (1) Deposit of the spirits on bonded premises for storage or processing;(2) Withdrawal of the spirits on determination of tax;(3) Withdrawal of the spirits free of tax;(4) Withdrawal of the spirits without payment of tax; or(5) Transfer of the spirits for redistillation.(b) A proprietor may use the production gauge as the entry gauge when spirits are:(1) Deposited for storage or processing at the same distilled spirits plant; or(2) Entered for redistillation at the same distilled spirits plant.(c) When spirits are entered for deposit at another distilled spirits plant or are entered for withdrawal or redistillation, the provisions subpart P of this part will apply.