Hi
I'll re-phrase my answer :
"Is there anyway by which we can read a value from an .xls file using nant scripts"
If you are talking about using the 'core' NAnt functionality, which is that funcationality that is provided within the basic installation of NAnt, then I would say "No" or "Not very easily".
You can however extend NAnt using .NET libraries to perform whatever function you want, as long as you can code that function in a .NET language.
So, for you to solve your problems, the steps you need to under-take in my view are :
(a) Write a .NET library with methods that undertake the function(s) you describe
(b) Use the 'extensibility' of NAnt to turn your library in (a) into a custom task you can then call directly from your NAnt script
Obviously, you need to be able to break your problem down so that you can code it for part (a). Once you have done that, part (b) is reasonably trivial, and the tutorial I supplied in the link should easily walk you through this.