Recently, one of the Excel 2010 files which I have been using for the past few months to make regular updates in, suddenly ran into issue and started to show error - Records removed from /xl/calcChain.xml.
To resolve this issue, follow these instructions:
1. Change the Excel file's extension from .xlsx to .zip
2. Unzip the contents and go to /xl/ folder.
3. Delete caclChain.xml
4. Re-zip the contents of the folder
5. Change the extension from .zip back to .xlsx.
Upon opening the file, if Excel will not find calcChain.xml, it will recalculate the formulas and will re-create the calcChain.xml file.