So let me get this clear. You can open the Notepadd++ file and you can get it into the format in Excel that you want?
Now you want to put it back as was, assuming you will have manipulated that data somehow,someway, so that all columns without # get concatenated with =.
If so, try this code
Sub JoinItBack()
Dim lastrow As Long
Dim i As Long
With ActiveSheet
lastrow = .Cells(.Rows.Count, "A").End(xlUp).Row
For i = 1 To lastrow
If Left$(.Cells(i, "A").Value, 1) <> "#" Then
.Cells(i, "A").Value = .Cells(i, "A").Value & " = " & .Cells(i, "B").Value
.Cells(i, "B").Value = ""
End If
Next i
End With
End Sub
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