Conversion Of Data In Column To One Cell

[macak]

Hi, I would like to convert on xls, generate from SAP to some more useful form. But, I failed on converting vertical cells into one cell. I was searching on internet whole day, but without any success. I would prefer Formulas solution. I also find similar problem here on forum solved by formulas, but I was not able to use it for my scenario.
There is one more thing that the array which I want to merge, is different each time.

Description: This is list of electrical components generated from SAP its called Bill Of Material. Some other description is in attached document. Some columns are hidden, they are not relevant for conversion.

Thanks for help,
Vojta