how to read the data from an excel sheet and use those data as variable in the unix c

I have 3 columns in an excel sheet.

c1 c2 c3
EIP_ACCOUNT SMALL_TS_01 select A.* from acc;

All the above 3 col shoud be passed a variable in the unix code.

1.How to read an excel file
2.How to pass these data as variable to the unic script

if you can use Perl, Spreadsheet::ParseExcel::Simple module will help you