Difficulty finding empty cell in Excel 2008

Hi, I’m a pure beginner but I found a script on this forum to help me find a blank cell in a worksheet. It asks the script to search for “” as the empty cell. This works if the cell is blank by formula (ie it has =“” as it’s formula) but doesn’t seem to understand a truly empty cell. How should I refer to these cells?
Here’s the script:
set startrange to 0.0
set endrange to 9999.0
set answer1 to text returned of (display dialog “New Job Number” default answer “Enter number”)
if endrange is greater than answer1 and answer1 is greater than startrange then
set answer2 to text returned of (display dialog “Ok” default answer “Now enter the customer name”)
end if

tell application “Microsoft Excel”
open “Macintosh HD:Users:Billy:Documents:Accounts:Job and invoice numbers:JIN2009-2010.xlsx”
set TargetRange to column 3 of the active sheet
set AfterCell to cell “C1” in the active sheet
set FoundRange to find TargetRange what “” after AfterCell look in values look at whole search direction search next
set the value of FoundRange to answer1
end tell
Anyone help me?
Thanks, Billy

This will return the first empty cell in column C of the active sheet

tell application "Microsoft Excel"
	set startCell to range "C1" of active sheet
	if value of startCell = "" then
		set foundEmptyCell to startCell
	else
		set foundEmptyCell to get offset (get end of startCell direction toward the bottom) row offset 1
	end if
	
end tell

By the way, I put =“” in A2 and left A1 blank and ran this script with the indicated results.

tell application "Microsoft Excel"
	--with A1 empty and A2 with the formula =""
	(formula of range "a1" = "") --  true
	(value of range "a1" = "") -- true
	(formula of range "a2" = "") -- false
	(value of range "a2" = "") -- true
end tell

Ok thanks. I added some offset script to my original one and suddenly it started working anyway. Weird. Your script is a lot simpler though, so I’ll implement that, Thanks again. Much appreciated.