Namaste
Mahesh,
Great, thank you. Wonderful you got it to work from the steps given! Congratulations, badhaee ho! It was my pleasure, aapaka svaagat hai.
Sorry I was short on time before and didn't put more comments in the code. I have done so now, and hope you'll take the time to understand

-- not sometime in the future (too easy to put off), but now.
This is a long message, and I have to split it to post. I spent lots of time putting comments in the code for you, and after doing that, felt complelled to give you more information to increase your understanding.
So, to balance time for time, you owe this learning lesson several more hours!~ they'll be good hours though, and greatly beneficial to you now and to your your future endeavors.
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notes about the code
I changed the name of aPart() to be asPart()
Now that I've given it more thought, asPart is a better name than simply aPart. Names are important -- mostly to have some kind of convention so when you go back later (maybe years later!), you can know/remember more.
"a" means the variable contains an array. "s" means that the values are strings
I rearranged the order of variables in the Dim statement.
I also changed the logic to only assign sMachineID, sAccountNos, and sTransactionRef IF the MICR_Line field is filled out (no reason to do that it if it isn't-- and that may or may not happen, but, ideally, code should allow for all possibilities).
I put an error handler in before, but forgot to set it up! So having it (at the bottom) did no good! Well now I set it up too (On Error Goto proc_err)
Additional explanation:
Array
An array is a set of indexed values.
I start array variables with "a". This is a personal preference so that when I see the variable name, I know it is an array.
Dim asPart() as string
means to allocate space for an array of multiple string values, and the number of them is not known.
asPart(0) is the first value since indexes start with 0, not 1 (unless you change the default behavior)
asPart(1) is the second value
and so on
An Excel spreadsheet is a 2-dimensional array where the first element starts with 1 in each dimension.
Cells(1,2) means the value that is in row 1, column 2. The cell address is B2, which flips from the standard array definition to put column first and then row.
Error handler
To learn more about error handling, read this:
http://www.accessmvp.com/strive4peace/Code.htm
With rs
'statements
End With
Any references between WITH and END WITH that begin with ! or . refer to the rs object
Fields in the rs object are prefaced with ! (exclamation point, also called bang)
Properties and methods in the rs object are prefaced with . (period or dot)