use strict;
use Spreadsheet::ParseExcel;
use Spreadsheet::WriteExcel;
use utf8;

##</code><code>##

my $cell = $oWkS->{Cells}[$iR][0];
my $section=$cell->Value;

##</code><code>##

use strict;
use Spreadsheet::WriteExcel;
use Cwd;
use Win32::OLE;
use Win32::OLE::Variant;
use Win32::OLE::Const 'Microsoft Excel';
use utf8;

but $worksheet->Cells($iR,1)->{'Value'}