Based on the comments it does not seem to be possible to find the root cause why the newly created excel instance cannot be finished in a "normal" way.
Based on the code here one can just kill the process
Option Explicit
Private Declare Function OpenProcess Lib "kernel32" (ByVal dwDesiredAccess As Long, ByVal bInheritHandle As Long, ByVal dwProcessId As Long) As Long
Private Declare Function CloseHandle Lib "kernel32" (ByVal hObject As Long) As Long
Private Declare Function TerminateProcess Lib "kernel32" (ByVal hProcess As Long, ByVal uExitCode As Long) As Long
Private Declare Function GetWindowThreadProcessId Lib "user32" (ByVal hwnd As Long, lpdwProcessId As Long) As Long
Private Declare Function AdjustTokenPrivileges Lib "advapi32.dll" (ByVal TokenHandle As Long, ByVal DisableAllPrivileges As Long, NewState As TOKEN_PRIVILEGES, ByVal BufferLength As Long, PreviousState As TOKEN_PRIVILEGES, ReturnLength As Long) As Long
Private Declare Function OpenProcessToken Lib "advapi32.dll" (ByVal ProcessHandle As Long, ByVal DesiredAccess As Long, TokenHandle As Long) As Long
Private Declare Function LookupPrivilegeValue Lib "advapi32.dll" Alias "LookupPrivilegeValueA" (ByVal lpSystemName As String, ByVal lpName As String, lpLuid As LUID) As Long
Private Declare Function GetCurrentProcess Lib "kernel32" () As Long
Private Type LUID
LowPart As Long
HighPart As Long
End Type
Private Type LUID_AND_ATTRIBUTES
pLuid As LUID
Attributes As Long
End Type
Private Type TOKEN_PRIVILEGES
PrivilegeCount As Long
TheLuid As LUID
Attributes As Long
End Type
Function ProcessTerminate(Optional lProcessID As Long, Optional lHwndWindow As Long) As Boolean
Dim lhwndProcess As Long
Dim lExitCode As Long
Dim lRetVal As Long
Dim lhThisProc As Long
Dim lhTokenHandle As Long
Dim tLuid As LUID
Dim tTokenPriv As TOKEN_PRIVILEGES, tTokenPrivNew As TOKEN_PRIVILEGES
Dim lBufferNeeded As Long
Const PROCESS_ALL_ACCESS = &H1F0FFF, PROCESS_TERMINATE = &H1
Const ANYSIZE_ARRAY = 1, TOKEN_ADJUST_PRIVILEGES = &H20
Const TOKEN_QUERY = &H8, SE_DEBUG_NAME As String = "SeDebugPrivilege"
Const SE_PRIVILEGE_ENABLED = &H2
On Error Resume Next
If lHwndWindow Then
'Get the process ID from the window handle
lRetVal = GetWindowThreadProcessId(lHwndWindow, lProcessID)
End If
If lProcessID Then
'Give Kill permissions to this process
lhThisProc = GetCurrentProcess
OpenProcessToken lhThisProc, TOKEN_ADJUST_PRIVILEGES Or TOKEN_QUERY, lhTokenHandle
LookupPrivilegeValue "", SE_DEBUG_NAME, tLuid
'Set the number of privileges to be change
tTokenPriv.PrivilegeCount = 1
tTokenPriv.TheLuid = tLuid
tTokenPriv.Attributes = SE_PRIVILEGE_ENABLED
'Enable the kill privilege in the access token of this process
AdjustTokenPrivileges lhTokenHandle, False, tTokenPriv, Len(tTokenPrivNew), tTokenPrivNew, lBufferNeeded
'Open the process to kill
lhwndProcess = OpenProcess(PROCESS_TERMINATE, 0, lProcessID)
If lhwndProcess Then
'Obtained process handle, kill the process
ProcessTerminate = CBool(TerminateProcess(lhwndProcess, lExitCode))
Call CloseHandle(lhwndProcess)
End If
End If
On Error GoTo 0
End Function
And you just use the code like that
Sub TestIt()
Dim xlApp As Object
Set xlApp = CreateObject("Excel.Application")
' Do something with xlApp
'Terminate the process
ProcessTerminate , xlApp.hwnd
End Sub