use Spreadsheet::WriteExcel;
my $workbook = Spreadsheet::WriteExcel->new("output.xls");
$worksheet = $workbook->addworksheet();
open(F, "input.csv");
@all = <F>;
$row = 0;
foreach (@all) {
        chomp;
        $col = 0;
        @line = split(/,/);
        foreach $value (@line) {
               $worksheet->write($row, $col, $value);
               $col++;
        }
        $row++;
}