If you are instantiating a COM object for IIS (using ActiveState PerlScript), you can simply use the $Server object to do so. Remember, ADO is really just a complex series of COM objects, so you would do is instead of:

  my $rs = $Server->CreateObject("ADODB.Recordset");
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You can do:

  my $ea = $Server->CreateObject("Excel.Application");
  #or any other sort of COM object reference
  #look in your registry to see what you have
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If you are just looking for an object in a normal shebang script, then try CPAN / ActiveState documentation.