Follow below steps
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Build one data table with only headers as Description, Quantity and rate and save to data table variable Dt_output
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Open excel file and use read range activity to read the complete sheet
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Loop through the range
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Check if Quantity have value or not
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If value available, Use Add Data Row Activity and add details to Dt_output {Description, Quantity, Rate}
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Get the last row count of Dt_output
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if quantity is blank - read the description and append to last row description of Dt_output
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Next loop
At the end -Dt_output will have the required results. Save to another excel file