Use whatever module you use now for writing the Excel file. Then, when copying rows from the file you read to the file you write, leave out the rows you don't want. For example, see Spreadsheet::ParseXLSX and Spreadsheet::ParseExcel. I think you should also be easily able to use splice on the internal data structures of Spreadsheet::ParseExcel::Worksheet, because it seems that a worksheet is basically represented as a multidimensional array:

...
return $self->{Cells}->[$row]->[$col];
...
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finding how to apply splice to such a data structure is a good exercise in learning Perl.