SharePoint 2010 Document Library with Excel

Document Library-->Content Types-->Click on "Form"
From Settings-->click on Advanced settings
From Document Template
Select Upload a new document template:
Click on Browse
Select Excel
Ok
Click on Document library
Click on Documents tab
Click on New Document
here you can see excel sheet...
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IF you want to add site or list columns
Document Library-->Content Types-->Click on "Form"
From Columns-->Add from existing site or list columns