Excise registration

Please advise when a company should take excise registration.

From start of

1. Manufacuting of building

or

2. After completion of Building & Start of purchaing of Machinery (Capital goods)

or

3. At time of start of production

Please advise that if compant has taken registration at time of start of production they can take cenvat credit on capital goods or not which purchased before taking excise registration.