Error "There weren't enough elements in the enumeration to complete the operation." when Pivoting

[adinezza]

I have a .txt file that I am running through Power Query and into Excel.  The txt file is a simple format that has an item ID on one line and an error message on the next, eg:

Item ABC
Error Msg
Item DEF
Error Msg
Item GHI
Error Msg
...

Ultimately, what I want is one column with the Item ID, and one with the error message. Simple enough.  So after I pull the txt file in, I add a custom column :

if Text.Start([Column1],4) = "Item" then "ITEM ID" else "ERROR MSG"

This then give me alternating rows of "ITEM ID" and "ERROR MSG".  Then I pivot on the new column using the original column as the Values Column and "Don't Aggregate" for the function, expecting to get my final result.  However all I get is a table with two error cells and the error is "There weren't enough elements in the enumeration to complete the operation."

How can I fix this or is there another way to accomplish this simple task in Power Query?

[#2 · Accepted solution]

@adinezza See attached.

[#3]

Thank you! I was able to use your method on my file, and it worked.
Do you know why my method gives the error, though? Do you need at least 3 columns for the pivot function to work?

[#4]

@adinezzaYour method probably works also if just add an index column.