I'm working on a video that was given to me by a film maker, it's an MP4 file and it has subtitles, the subtitles were given as a separate Excel file. Does anyone know how I can use the .xls file as subtitles for an MP4, or even to use it to make a new MP4/MKV file with subtitles embedded?

Below is an example of the xls file. 

tc in tc out text
00:01:43:10 00:01:49:19 Stop spying you little perv and fuck off!
00:03:29:11 00:03:31:22 Hey, cute boy.
00:03:31:22 00:03:35:01 Out! I´m taking a bath.
00:03:35:06 00:03:37:18 Get out Disa!
00:03:37:18 00:03:41:23 Mom tell Disa to go out!
I'm taking a bath.