tell application "Microsoft Excel"
	set activeSheet to active sheet of active workbook
	set dataRange to used range of activeSheet
	set dataList to {}
	
	set rowCount to count rows of dataRange
	set colCount to count columns of dataRange
	
	repeat with r from 1 to rowCount
		repeat with c from 1 to colCount
			set theCell to cell (r) of column (c) of dataRange
			set cellValue to value of theCell
			if cellValue is missing value then set cellValue to "Empty"
			
			-- Use address of the cell to determine location
			set cellAddress to get address of theCell
			
			-- Optionally split address to extract row and column numbers
			set cellData to {cellValue, cellAddress}
			copy cellData to the end of dataList
		end repeat
	end repeat
	
	return dataList
end tell