Jar files required to read excel file in SAP PI 7.3.1 sp09 dualstack

Hi experts,

I need to read excel file (.xls) using SAP PI and process it to target system. I have read blogs

and found that there are 2 ways to read an excel file in PI using file adapter.

1) Developing a custom adapter module

2) Using XSLT code.

So in order to develop a custom adapter module, i have followed the following blogs

**************** - XI - Step-by-step guide to develop Adapter Module to read Excel file

and

Excel Files - How to handle them in SAP XI/PI (The Alternatives)

and

http://wiki.scn.sap.com/wiki/display/ABAP/Adapter+Module+To+Read+Excel+File+with+Multiple+Rows+and+Multiple+Columns

I am unable to find the jar files in SAP PI at OS level as per the first blog(think they were obsolete).

Please let me know

1) What are the required jar files needed to read excel file and their location

2) Even if i use the old jar files as mentioned in the first blog can i achieve my requirement

3) Following this blog Convert incoming XML to Excel or Excel XML – Part 1 - XSLT Way if i apply the same logic at sender side, will it work? Because through case studies i came to know that we cannot read a .xls file using XSLT code. Correct me if i am wrong.

Looking for your valuable suggestions.

Regards

Shilpa