Without the source xml it's hard to say what's wrong but two points. Firstly why do you need to convert to uppercase, just change your paths to use lowercase?
Secondly your stylesheet does not have any of the namespace mappings that Excel normally has, these need to be included, usually in the xsl:stylesheet element.
If it's difficult to show the relevant portion of source xml and you're still having difficulties email a simple version as is possible to me off-list.
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Joe
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