objExcel := CreateOleObject('Excel.Application');
objExcel.Visible := True;

objExcel.Workbooks.Add;
objExcel.Workbooks[1].Sheets.Add;
objExcel.Workbooks[1].WorkSheets[1].Name := 'Orçamento';
Sheet := objExcel.Workbooks[1].WorkSheets[1];

Sheet.Range['B4'] := 'M A T É R I A S   -   P R I M A S';