Handling Comments and processing-instruction in XSLT

    <xsl:template match="//comment()">
        <xsl:comment>
                   <xsl:value-of select="."/>
                </xsl:comment>
    </xsl:template>
    <xsl:template match="//processing-instruction()">
        <xsl:processing-instruction name="{name()}">
                    <xsl:value-of select="."/>
                </xsl:processing-instruction>
    </xsl:template>