I'm not sure you want INDIRECT here which returns the values in a range when an address (i.e. "A1:A2") is specified.
Why don't you offset the second reference by two rows, like this
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Viewers will learn a basic data manipulation technique of unpivoting data in Power Query for Excel 2013 and the importance of using good data.
Start with data in a poor structure:
Create a table on your data: