for ($count = 0; $count<=$#Comment; $count++)
{
    #clumsy, long sequence of elsif's
}

##</code><code>##

my @fields = qw/ Sensor Signal_level AUL ALL Recipe
                 Wafer_slot Step_Value /;

die "I did not expect " . @Comment . " columns!"
    unless @fields == @Comment;

for my $value ( @Comment )
{
    print shift @fields, " = $value\n";
}