I have given alcohol as a gift on many occasions. A bottle of wine makes a nice addition to a housewarming basket and I've often given a bottle of a specific liquor to someone at Christmas.
I don't drink, I hate bitter tasting food or beverages. I do see some liquor in the house being given by relatives and other people during Christmas. They are still here in the house just gathering dust for years, and very few actually get consumed by the people in here. I think some were just given away as well.
My Dad likes to give people alcohol as gifts. Generally nice bottles of brandy or wine, that are a bit expensive. He was going to give a bottle of 18 year Elijah Craig, to a couple who had just gotten married, at their reception as a wedding gift. Until I told him about hearing the husband of the couple talking about his recent AA meeting! Needless to stay, the bottle of Elijah Craig stayed at home, and he instead gave them a $100 gift card, haha. Thank God he has me to steer him straight. I recently got a bottle of Viniq for Christmas though! It's a mix of vodka and moscato, and it looks like a nebula in a glass! I saw it via tumblr and I fell in love with how it looked. I haven't opened it yet, because I'm waiting for my birthday to drink it with friends. (My birthday is in June, so a while away!)
Alcohol as a gift is acceptable to a person that drinks. I gave a close friend a bottle of wine for Christmas. We both enjoy a having a glass of wine when we visit together. A person that does not drink should not be given a bottle of alcohol because it would not be appreciated in spirit it was givem something to enjoy.
I've given alcohol as a gift plenty of times and I've received it often myself. @DonnalReilly, I'd never have guessed you were part Irish, lol!