$excel = Win32::OLE->new('Excel.Application', 'Quit') or ($cell_res = 0);

##</code><code>##

	$excel->Cells($row, $col)->{Value} = $heading_item;

##</code><code>##

$excel->Workbooks(1)->SaveAs($manu_sprd)  or ($excel_res = 0, $ew_message = items spreadsheet");