Spirit Elimination is a Normal Spell Card.
Spell Cards are usually activated from the hand on your turn unless their type gives another timing window.
On the current TCG and OCG Forbidden & Limited lists tracked here, Spirit Elimination is Unlimited.
YGOPRODeck lists Spirit Elimination for these formats: GOAT, OCG GOAT, Common Charity, Edison, TCG, OCG.
A listed print of Spirit Elimination appears in Labyrinth of Nightmare (LON-102) at Common rarity.
Among markets shown on this page, the lowest listed snapshot for Spirit Elimination is about $0.05 on Cardmarket (prices change frequently).
