use strict;
use warnings;
use Win32::OLE;
use Win32::OLE::Const 'Microsoft Excel';

my $xl = Win32::OLE->new('Excel.Application');
$xl->{Visible} = 1;
my $nShtsOld = $xl->{SheetsInNewWorkbook};
$xl->{SheetsInNewWorkbook} = 1;
my $wb = $xl->Workbooks->Add;
$xl->{SheetsInNewWorkbook} = $nShtsOld;

my $sht = $wb->Sheets(1);
$sht->Cells(1, 1)->{Value} = 'a';
                                  $sht->Cells(2, 2)->{Value} = 'b';
$sht->Cells(3, 1)->{Value} = 'c'; $sht->Cells(3, 2)->{Value} = 'c';
$sht->Cells(1, 2)->Delete({Shift=>xlUp});