You can easily do this with the normal “Time” data type – just change the format!
Excels time/date format is simply 1.0 equals 1 full day (starting on 1/1/1900). So 36 hours would be 1.5. If you change the format to [h]:mm, you’ll see 36:00.
Therefore, if you want to work with durations, you can simply use subtraction, e.g.
A1: Start: 36:00 (=1.5)
A2: End: 60:00 (=2.5)
A3: Duration: =A2-A1 24:00 (=1.0)