Merge Cells with Excel formula

Hi.

I am new to excel & I am working on a file which is having records in three columns. The Row items are close to 1000. But I want to format in such a way that the cells are merged for a common string..Just like we do Merge & Center..I want the excel formula to do it..
But I could not find any formula..
I have attached the file with 2 Work sheets " AS IS" & "TO BE"

Thanks in advance for the help
Merge cells Trial.xlsx

Not possible with a simple formula, I'm afraid. You'll need a macro to accomplish that, so better post your qustion there, or ask moderator to move this thread.

Thanks froment & Pepe le Mokko for the advice.!!