Helium Cells are a type of cell used in GregTech. It is used primarily in Helium Coolant Cells, but it can also be placed into an Industrial Centrifuge to get Helium-3 Cells, which can be used as a fuel source for a Fusion Reactors.
An easy way to get helium is to put 16 Glowstone Dusts into an Industrial Centrifuge and you will recieve one helium cell. If you have access to the end, you can put Endstone Dust into an Industrial Centrifuge instead and not only is it plentiful, it will also get you a Helium-3 Cell.
Helium cells are mainly used to create 60k Helium Coolant Cells to be used in a Nuclear Reactor or to be used as a crafting recipe in Mining Lasers. If 16 are placed into an Industrial Centrifuge, you can recieve Helium-3 cells which can be used as a fuel in Fusion Reactors.