Mithu,
is the problem with

""CU_CODE," & Range("A" & i).Value)""

since you have double quotes at either end maybe Excel is taking all
the characters in the middle as a single string and therefore not
evaluating "A" & i as A1 , A2 etc

Have you tried ....

""CU_CODE," & Range("A" "" & i & "" ).Value)"" or something like
that.

Catherine