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Try the following:
Excel 2007<TABLE style="BORDER-RIGHT: #a6aab6 1px solid; BORDER-TOP: #a6aab6 1px solid; BORDER-LEFT: #a6aab6 1px solid; BORDER-BOTTOM: #a6aab6 1px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff" cellPadding=2 rules=all><COLGROUP><COL style="BACKGROUND-COLOR: #e0e0f0" width=25><COL><COL><COL><COL><COL><COL><COL><COL><COL><COL></COLGROUP><THEAD><TR style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0; TEXT-ALIGN: center"><TH></TH><TH>A</TH><TH>B</TH><TH>C</TH><TH>D</TH><TH>E</TH><TH>F</TH><TH>G</TH><TH>H</TH><TH>I</TH><TH>J</TH></TR></THEAD><TBODY><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">1</TD><TD style="TEXT-ALIGN: right">0</TD><TD style="TEXT-ALIGN: right">12</TD><TD style="TEXT-ALIGN: right">32</TD><TD style="TEXT-ALIGN: right">25</TD><TD style="TEXT-ALIGN: right">18</TD><TD style="TEXT-ALIGN: right">0</TD><TD style="TEXT-ALIGN: right">0</TD><TD style="TEXT-ALIGN: right">0</TD><TD style="TEXT-ALIGN: right">0</TD><TD style="TEXT-ALIGN: right">0</TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">2</TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD></TR><TR><TD style="COLOR: #161120; TEXT-ALIGN: center">3</TD><TD>Last Value</TD><TD style="TEXT-ALIGN: right">18</TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD><TD style="TEXT-ALIGN: right"></TD></TR></TBODY></TABLE>
Sheet1
<TABLE style="BORDER-RIGHT: black 2px solid; PADDING-RIGHT: 0.4em; BORDER-TOP: black 2px solid; PADDING-LEFT: 0.4em; PADDING-BOTTOM: 0.4em; BORDER-LEFT: black 2px solid; PADDING-TOP: 0.4em; BORDER-BOTTOM: black 2px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff" cellPadding=2 rules=all width="85%"><TBODY><TR><TD style="PADDING-RIGHT: 6px; PADDING-LEFT: 6px; PADDING-BOTTOM: 6px; PADDING-TOP: 6px">
Array Formulas<TABLE style="BORDER-RIGHT: #a6aab6 1px solid; BORDER-TOP: #a6aab6 1px solid; BORDER-LEFT: #a6aab6 1px solid; BORDER-BOTTOM: #a6aab6 1px solid; BORDER-COLLAPSE: collapse; BACKGROUND-COLOR: #ffffff; TEXT-ALIGN: center" cellPadding=2 rules=all width="100%"><THEAD><TR style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0"><TH width=10>Cell</TH><TH style="PADDING-LEFT: 5px; TEXT-ALIGN: left">Formula</TH></TR></THEAD><TBODY><TR><TH style="COLOR: #161120; BACKGROUND-COLOR: #e0e0f0" width=10>B3</TH><TD style="TEXT-ALIGN: left">{=INDEX(
A1:J1,MATCH(9.99E+307,IF(A1:J1>0,1,"")))}</TD></TR></TBODY></TABLE>
Entered with Ctrl+Shift+Enter. If entered correctly, Excel will surround with curly braces {}.
Note: Do not try and enter the {} manually yourself
</TD></TR></TBODY></TABLE>