Power Query - Combine multiple cells from one column that are dynamically spaced

Hi All, I'm very very new to Power Query and just love the possibilities with this system. However, I still lack the knowledge to be able to solve my problem.

I have set up a query to grab and transform a workbook which contains hundreds of Parts List tables. I have successfully transformed the data and loaded it into a worksheet but my problem is the Equipment Description can be on multiple rows, yet I want them to be merged in 1 row.

The Equipment Description below is my original data. As you can see below; Row 3 " CAT c7 w/ EMC " needs to be merged/joined/concatenated with Row 2 " . ENGINE, DIESEL, 374 HP " to equal " . ENGINE, DIESEL, 374 HP CAT C7 w/ EMC "

The Concatenated Equipment Description column is what I am trying to achieve, regardless if the Equipment Description is 1 row or split over 2 rows or more...
[TABLE="border: 0, cellpadding: 0, cellspacing: 0"]

[tr]

[TD="width: 226"]Equipment Description[/TD]
[TD="width: 356"]Concatenated Equipment Description[/TD]
[TD="width: 233"]# of dynamic rows to concatenate[/TD]

[/tr]

[tr]

[td]

ENGINE ASSEMBLY

[/td]

[td]

ENGINE ASSEMBLY

[/td]

[td]

0

[/td]

[/tr]

[tr]

[td]

. ENGINE, DIESEL, 374 HP

[/td]

[td]

. ENGINE, DIESEL, 374 HP CAT C7 w/ EMC

[/td]

[td][/td]

[/tr]

[tr]

[td]

CAT C7 w/ EMC

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

. . ENGINE MOUNTING

[/td]

[td]

. . ENGINE MOUNTING

[/td]

[td][/td]

[/tr]

[tr]

[td]

. . ENGINE FRONT

[/td]

[td]

. . ENGINE FRONT ACCESSORIES MOUNTING BRACKET

[/td]

[td][/td]

[/tr]

[tr]

[td]

ACCESSORIES

[/td]

[td][/td]

[td]

3

[/td]

[/tr]

[tr]

[td]

MOUNTING BRACKET

[/td]

[td][/td]

[td][/td]

[/tr]

[tr]

[td]

. . ENGINE OIL DIPSTICK

[/td]

[td]

. . ENGINE OIL DIPSTICK AND FILL TUBE

[/td]

[td][/td]

[/tr]

[tr]

[td]

AND FILL TUBE

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

. . ENGINE OIL FILTER

[/td]

[td]

. . ENGINE OIL FILTER

[/td]

[td][/td]

[/tr]

[tr]

[td]

. . ENGINE OIL COOLER

[/td]

[td]

. . ENGINE OIL COOLER

[/td]

[td][/td]

[/tr]

[tr]

[td]

. . ENGINE CRANKCASE

[/td]

[td]

. . ENGINE CRANKCASE BREATHER CAP

[/td]

[td][/td]

[/tr]

[tr]

[td]

BREATHER CAP

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

. . TURBOCHARGER OIL

[/td]

[td]

. . TURBOCHARGER OIL LINES

[/td]

[td][/td]

[/tr]

[tr]

[td]

LINES

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

. . EXHAUST MANIFOLD

[/td]

[td]

. . EXHAUST MANIFOLD

[/td]

[td][/td]

[/tr]

[tr]

[td]

. . ENGINE AIR INLET

[/td]

[td]

. . ENGINE AIR INLET PRE-HEATER

[/td]

[td][/td]

[/tr]

[tr]

[td]

PRE-HEATER

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

. . VALVE COVER

[/td]

[td]

. . VALVE COVER ASSEMBLY

[/td]

[td][/td]

[/tr]

[tr]

[td]

ASSEMBLY

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

FLYWHEEL

[/td]

[td]

FLYWHEEL

[/td]

[td][/td]

[/tr]

[tr]

[td]

. FLEXPLATE AND

[/td]

[td]

. FLEXPLATE AND FLYWHEEL

[/td]

[td][/td]

[/tr]

[tr]

[td]

FLYWHEEL

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

. . FAN ASSEMBLY C/W

[/td]

[td]

. . FAN ASSEMBLY C/W BELT

[/td]

[td][/td]

[/tr]

[tr]

[td]

BELT

[/td]

[td][/td]

[td]

2

[/td]

[/tr]

[tr]

[td]

. . ALTERNATOR

[/td]

[td]

. . ALTERNATOR ASSEMBLY C/W MOUNTING BRACKET

[/td]

[td][/td]

[/tr]

[tr]

[td]

ASSEMBLY C/W

[/td]

[td][/td]

[td][/td]

[/tr]

[tr]

[td]

MOUNTING BRACKET

[/td]

[td][/td]

[td]

3

[/td]

[/tr]

[/TABLE]

I have tried multiple If Conditional Columns, I have tried merging columns, transposing columns, grouping (not very successfully) and have spent days and days searching the net to find a solution.

As I am a basic novice, maybe there is something I'm totally missing but wondered if any gurus here would know how it can be solved?

More than willing to attach any workbook examples if required?

Apologies to the moderators if I have failed to comply with any rules regards inserting tables etc.

Thank you
Paul