XML : Split Plain Text File Output in XSLT 1.0

I have an XSLT 1.0 processor along with MSXSL extension. I want to split the Plain Text output file by using the XSL Stylesheet. I want the file to be split after every n Records. Are there any elements/functions available to achieve this.

I tried using the exsl:document, from the exsl namespace but element-available() function returns false.