# reading a text file delimited by !
while (<FILE>){
     my @array = split(/\!/,$_);
     #to my surprise $array[10] field may 
     #have leading zeros, 
     #for ex:- 00090,00089,003 etc
     $str = join(",",@array);  
     print FILE $str ; # iam writing this to some file
     #i figured one approach as below.
     $array[10] = qq~="$array[10]"~;
     #i havent tested in code , but manually 
     #when i prepended = and including element 
     #in double quotes worked
     #now when i open csv in excel i can 
     #see leading zeros
     #just like a formula ="place your element here"
     #pls let me know if any better 
     #approach to achive above