if (defined $cell) {
   my $value = $cell->value(); ## add
 # if ( $cell =~ /DFT Tasks for Ration/ .. /END OF RATION/) { 
 #     $value[$col] = $cell->value() ;
   if ( $value =~ /DFT Tasks for Ration/ .. $value =~ /END OF RATION/) { 
       $value[$col] = $value;
       if ($value[$col] =~ m/Completed/i){
         $fmt = $format[1]
       }