#!/usr/bin/perl
use 5.14.0;
use warnings;
use Spreadsheet::WriteExcel;

my $WB = Spreadsheet::WriteExcel->new("FOO.xls");
my $WS = $WB->add_worksheet("FRED");

while (<DATA>) {
    my ($row, $col, $val) = split /,\s*/, $_;
    last if ! defined $col;
    $WS->write($row, $col, $val);
}

__DATA__
0, 0, Cell A1
3, 3, Cell D4
1, 1, apple
1, 2, banana