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Default Excel 2003 with Reference error cause me a headache

Hello,

i would call myself an ordinary Excel user who tries once a year to
write a formula. This time I wanna concatenate the value of several
cells. I use the values from one sheet, the formula is described on the second one and looks like this:

=IF(AND(NOT(T(Value_Sheet!C2)=""); T(Value_Sheet!B2)="ConditionalValue");
CONCATENATE(T(F2);Value_Sheet!A2);"")

The goal is to create a "space" separated chain of values in case several conditions where met. One condition is that one cell in the "value sheet" has a dedicated value. The second condition ensures that a neighbour cell has at least a value. Pretty simple huh? The result (-chain) should be recorded in the formula sheet. My Problem is that in case all conditions where met as result a Reference error is shown. I don't know why, because the Cell "Value_Sheet!A2" has values in any case which could be used.

My assumption is Excel 2003 with its limited functions cause these reference error. The formula should be valid. Do you agree ?

Cheers, Rumpel
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