Registration requirement - excise

Any manufacturer of excisable goods liable to duty is required to register. There is an exemption upto 150 Lakhs of value of goods removed ( as different from sales). Once one reaches that limit they need to register.

You may examine whether the cusotmers can also vail the credit in case you were to opt for payment of duty. If so to ensure lower cost, one could avoid taking the exemption and after getting registered pay the duty and avail the credit for the paper + capital goods + input services + other inputs.