Yes, you can maintain labor attendance records in MS Excel instead of a traditional register. Using Excel offers various advantages such as ease of data entry, organization, and analysis. To start, create a spreadsheet with columns for employee names, dates, and attendance status (present/absent). You can customize it further by adding formulas for automatic calculations and conditional formatting for visual cues. Ensure regular backups of the Excel file to prevent data loss. Additionally, consider password-protecting the document to maintain confidentiality. Remember to comply with relevant labor laws and regulations regarding data privacy and record-keeping.