#!/usr/bin/perl -w

# For each tab (worksheet) in a file (workbook),
# spit out columns separated by ",",
# and rows separated by c/r.

use strict;
use Spreadsheet::ParseExcel;
use Spreadsheet::ParseExcel::Utility qw(ExcelFmt);

# In your code:
# my $e = Spreadsheet::ParseExcel::Utility qw(ExcelFmt);
my $excel = Spreadsheet::ParseExcel->new();
# The rest of your script.....