here is the formatted code....

use XML::Simple;
binmode(STDOUT, ":utf8");
open (handle, "D:\\OlayNewProductCatalog_Interwoven_Products.xml");
$xml= new XML::Simple;
$xdata = $xml->XMLin("D:\\OlayNewProductCatalog_Interwoven_Products.xm
+l");
$data->{Product}->[0]->{ProductAttributes};
open (handle, "D:\\OlayNewProductCatalog_Interwoven_Products.xml");
$xmlstandard="<?xml version=\"1.0\" encoding=\"UTF-8\" ?>\n";
$line1;
$count=0;
my @prdarry=();
my $prd;
while(<handle>)
{
 
    if($_ =~ /(\<Product\>)(.*)/)
    {
        print "<Product>";
        print $2."\n";
        $prd=$2;
        push(@prdarry,$2);
        if (/(\<SeoUrl\>)(.*)(\<\/SeoUrl\>)/) {
        $filename=$2;
        chomp($filename);
        $filename=~ s/\s+$//;
        $fname=~ s/[^[:ascii:]]//g;
        $filename =~ tr/ /_/;
        $filename =~ tr/\//_/;
        $fname=~ s/[^[:ascii:]]//g;
        $filename = "$filename".".xml";
        open(FILE,"\>C:\\Users\\p.a.vamsi.krishna\\Desktop\\perl\\vams
+i\\files\\$filename");
        print "Created $2.xml File..... \n" if(!$?);
        print FILE "<Product>";
        print  FILE $prd."\n"."\t";
       }

    if($_ !~ (/(\<)(.*)/)||(/(.*)(\>)/)){
        #print FILE "No tags data....";
        $notag=$_;
        print FILE $2;
        }
 
    if($_ =~ /(.*)(\<\/Product\>)/)
        {
        print "\n\n\n";
        print FILE $1;
        print FILE "</Product>";
        }
    }
}
 
close(FH);
close(handle);
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