Hi Praveen,
You shouldn't use merged cells.
I also don't see the need for any vba or blank rows.
It looks like this data is from a pivot table?
Anyway, have a look at the attached file which I hope will help.
+-------------------------------------------------------------------+
|Filename: sample data2.xls |
|Download: http://www.thecodecage.com/forumz/attachment.php?attachmentid=623|
+-------------------------------------------------------------------+
--
Evolbob
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