Ct 2 form

One of my client is setting up a unit  and its Finished Goods are not taxable. He has to purchase an item of plant & machinery on which excise duty is charged .

1. How can he purchase the item of Plant & Machinery without paying excise duty?
2. Whether or not he has to take excise registration?
3. Is Form CT -2 required?
4. What will be the Bond amount in Form CT-2

Thanks