my $inputfile = Spreadsheet::ParseExcel::Workbook->Parse($ExcelFileIn);
my $insheet = $inputfile->Worksheet(0);
foreach $row ($insheet->{MinRow} .. $insheet->{MaxRow}) {
    foreach $col ($insheet->{MinCol} ..  $insheet->{MaxCol}) {
        my $cell = $insheet->{Cells}[$row][$col];
        ... do some stuff with $cell ...
    }
}