Question : Excel #VALUE error fix required

Hi there,
I have attached my worksheet with the VALUE error hi-lited.
I have identified where the error is coming from but can't seem to fix it. Please advise how I would adjust the formula so that this error does not appear.

Answer : Excel #VALUE error fix required

There you go the file after change...

Saurabh....

Excel---Value-Error.xls (18 KB) (File Type Details) 

data...