Elena Duran/Stephane Grappelli: ''Yesterday/A Recollection of the Beatles.'' (RCA CPL1-4606.) It sounds like such a good idea. Take the music of the Beatles and make it strictly instrumental, with flute, violin, piano, bass, and drums.Give it a jazzy, thoughtful interpretation. The proof is in the pudding, and this one is just a wee bit overdone. Some Beatles melodies end up sounding overprocessed. Nonetheless, it's a worthy and welcome effort. And its overall feet is one of grace, beauty, and accomplishment. Elena Duran's ethereal flute take the lead and ''sings'' most melodies. Ironically, ''Yesterday,'' the one song included in the title of this record, is one of the less inspired efforts. Other songs, like ''Here, There and Everywhere,'' seem overly precious. The fussy violin and flute sound like they're in business for themselves here, and these versions don't complement the essentially no-nonsense Beatles melodies. In contrast, there's the soaring interpretation of ''All My Loving,'' though the usually excellent piano of Laurie Holloway here sounds somewhat nightclubby. Another excellent cut is ''Can't Buy Me Love,'' given a boogie-woogie beat in parts. ''Recollection'' is a fond remembrance that grows fonder each time it's played.