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For reading/writing of excel files, you can either use Interop.Excel or OLEDb. OleDb only used for read/write (no formatting). If you want any formatting like borders and stuffs then you have to go for Interop.Excel.
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You can also use free spire.xls library to open, read, edit and convert xlsx files, it's easy to use and doesn't need Excel to be installed. Here is the guidance for your reference:
https://www.e-iceblue.com/Tutorials/Spire.XLS/Spire.XLS-Program-Guide/Spire.XLS-Program-Guide-Content.html
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Yeah, I saw both the files and I'm? afaraid that you have to go for a little long path to solve this. I think this can be better achieved through reading either line by line or cell by cell and after you get all the inputs, you can proceed with your expected output format.
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Thanks Amit.
I was looking for some sort of help in formulating the logic to convert the input.xlsx into output.xlsx.
Did you get a chance to have a look at those two files?
Regards
swayam