We're running a web application that's supposed to extract data from an
 Excel sheet into a database. For this, we use an ASP pages. In the ASP page, we create a VB object. This is where the error occurs,
 and it also happens if we use the Set obj = New Excel.Application
syntax.We installed the excel software in the server login as administrator.

In client machine if user(client) have the administrative previliges , when using IE asp page works fine .if user doesn’t have administrative previliges getting 'Permission denied' on the
 creation of the Excel application object.

 We've already tried to add the IUSR_-account to the Administrators group but still same problem.

In IIS under security tab if I change anon access user from IUSR to a domain account which is having administrative previliges its working fine. But I don’t want to do this.Instead of assigning administrative account is there any way to do or what previliges I need to run this excel object ?if I know this I can create one new account and I can assign this account in anonymous account.

I hope I cleared my problem pl help me.

From command prompt type "dcomcnfg.exe" [DCOM configuration tool]
You will see 'Distributed COM Configuration Properties' window.
On 'Applications' tab from 'Applications' list box, double click on 'Microsoft Excel Application'
Select 'Security' tab
Select 'Use Custom Access Permission' radio button option and click on 'Edit' button.
On the 'Registry Value Permissions' window make sure to add 'ASPNET' local user OR user running ASP.NET process on local machine.
Select OK after adding ASPNET user above
On the same tab (Security) select 'Use Custom Launch Permissions' and click on 'Edit'
On the 'Registry Value Permissions' window make sure to add 'ASPNET' local user OR user running ASP.NET process on local machine.