In researching this I came across a commentary and I agree with it:

Deut 14:22 - this is the tithe
Deut 14:23 - this tithe was to be EATEN
Deut 12:16 - not to eat blood
Duet 12:17-18 - they were not to eat in their gates, but they were eat before the Lord IN THE PLACE which God chose
Duet 14:23 - the Lord reminded them to eat this tithe IN THE PLACE, which is Jerusalem
So in Duet 14:23-25 God allowed them to sell their tithe, buy what ever they need for their offerings, and travel to Jerusalem

In Duet 14:23, the offering is described as corn, oil, wine and firstlings. The corn mixed with oil was a meat offering as in Lev.2:14-16, which was either fried in a pan, or baked in an oven(Lev.2:4-7). The firstlings were offered with corn flour,wine and oil according to their size(larger animals required larger quantities of corn,wine,oil - Num.15:3-11). In those offerings, the priests did not drink the wine (Lev.10:9). The wine was poured out unto the LORD or perhaps, applied to the sacrifice, like a marinate or sop. Therefore, the Lord said " thou shalt EAT there before the LORD thy God", because they were not drinking the wine, oil or strong drink when they offered in Jerusalem. As a matter of fact, according to Num 28:7, the strong drink ( or strong wine) was not drunk, but rather it was poured unto the LORD as a drink offering. So not to worry, Duet 14:23 does not advocate drinking strong drink. According to the Bible, we find the following negative connections concerning "strong drink":

Lev 10:9 it was forbidden to the priests in the tabernacle

Num 6:3 it was forbidden to the Nazarites

Deut 29:5-6 it was forbidden to the Jews in the wilderness [so that they might know the Lord]

Jud 13:4 it was forbidden to Samson's mother

Prov 20:1 it is raging and it is a deceiver

Prov 31:4 it is forbidden to kings and princes [see Rev 5:10]

Is 5:22-23 it perverts judgment

Is 28:7 it causes men to err

Is 56:12 it is addictive

Mic 2:11 it is the drink of choice of false prophets [like Catholic priests]

Lk 1:15 it was forbidden to John the Baptist


So in light of all this, it would be very difficult to for one to make a case that God wants us to drink strong drink!