Hazarding a guess here, piecing from your subject line and posting ..
Presume you want to extract horizontally & bunched to the left in Sheet2,
only the codes: C1, C5, C7 (in Sheet1's col A) for values > 0 in the "Value"
col (in Sheet1's col B)
Data is assumed running in row2 down in Sheet1's col A and B
In Sheet2,
Put in A2: =IF(Sheet1!B2>0,ROW(),"")
Copy down to cover the max expected extent of data in Sheet1's col B. Leave
A1 empty. Hide away col A.
Put in B2:
=IF(COLUMNS($A:A)>COUNT($A:$A),"",INDEX(Sheet1!$A:$A,SMALL($A:$A,COLUMNS($A:A))))
Copy B2 across to cover the max expected number of returns. In B2 across
will appear the required results: C1, C5, C7 (based on your sample posted)
with all results neatly bunched to the left.
