To add a carriage return to a cell in excel it is as simple as ALT + Return.
In order to use a carriage return in a formula simply use char(10) like this.
=A1&char(10)&B1
or if you want multiple returns just keep adding char(10)
=A1&char(10)&char(10)&char(10)&char(10)&B1
NOTE: IF this is not working you may need to format the cells you are trying to do this with to 'Wrap Text'
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