Ha ha...
I have it my friend...but my client is furious :P ..
But sorry if I was too impatient...
Never mind,
One more thing that I can give is the formulas :
=IF(ISBLANK('RAW DATA DNU'!D40),"",('RAW DATA DNU'!D40))
or
='Proposal Shell'!C35
These values get evaluated when I use POI 2.5. Error comes for 3.6 or 3.7.
Thanks again!!!