Hi Rumpa,
When Word merges table cells it looks to me like it just gets rid of
the border separating the cells.
This same effect can be achieved in Excel by formatting the borders.
Merging of cells in Excel hides the cell values in all but the first
(top or left) cell, their contents are not removed.
Excel cell merging is not good practice, it causes all sorts of
problems when processing data in them.

Ken Johnson