I want to split data on basis of A & B-column, if next row is same from A-column then look into B-column. if next row is same from B then copy F, G H-column till value from B is unchanged. Its very complicated to explain in words. that's why I have pasted snap of raw data & expected result. It would be very grateful if someone help me into this. Column A to H is raw data, From column-J is expected data. I have selected range of raw & result data in snap. We just have to paste values from F-column only once for unique value A.
Sub demo()
Dim lastrow As Integer, r As Integer, c As Integer, cot4 As Integer, r1 As Integer
r1 = 2
lastrow = Worksheets("sheet1").Cells(Rows.Count, 1).End(xlUp).Row
Dim r3 As Integer
c = 15
For r = 3 To lastrow + 1
If Worksheets("Sheet1").Cells(r, 2).Offset(0, 0) = Worksheets("Sheet1").Cells(r, 2).Offset(-1, 0) Then
Worksheets("Sheet1").Cells(1, c) = Worksheets("Sheet1").Cells(r, 1)
Worksheets("Sheet1").Cells(2, c) = Worksheets("Sheet1").Cells(r, 2)
Worksheets("Sheet1").Cells(r1, c).Offset(1, 0) = Worksheets("Sheet1").Cells(r - 1, 7)
Else
Worksheets("Sheet1").Cells(r, c) = Worksheets("Sheet1").Cells(r, 7).Offset(-1, 0)
c = c + 1
Worksheets("Sheet1").Cells(r, c) = Worksheets("Sheet1").Cells(r, 7)
Worksheets("Sheet1").Cells(r1, c) = Worksheets("Sheet1").Cells(r - 1, 7)
' c = c + 1
r1 = 1
End If
r1 = r1 + 1
Next r
Call mycode_to_merge
End Sub
Sub mycode_to_merge()
Range("O1").Select
Range(Selection, Selection.End(xlToRight)).Select
Application.DisplayAlerts = False
Dim rng As Range
MergeCells:
For Each rng In Selection
If rng.Value = rng.Offset(0, 1).Value And rng.Value <> "" Then
Range(rng, rng.Offset(0, 1)).merge
Range(rng, rng.Offset(0, 1)).HorizontalAlignment = xlCenter
Range(rng, rng.Offset(0, 1)).VerticalAlignment = xlCenter
GoTo MergeCells
End If
Next
End Sub
This code generates this result, 
Don't have problem in above mycode_to_merge function.
Following is the Raw Data, need to split by space:
SVC_RA_CHT_NR DEL_ZN_NR FIX_VAR_MUL_CD CTM_RA_CHT_MIN_QY WGT_MS_UNT_TYP_CD CTM_RA_CHT_MAX_QY NCV_PKG_RA RA_TYP_CD
1J1K2J 001 1 26.36 R
1J1K2J 001 2 26.91 R
1J1K2J 001 3 27.47 R
1J1K2J 001 10000000 0 P
1J1K2J 002 1 29.5 R
1J1K2J 002 2 30.93 R
1J1K2J 002 3 32.35 R
1J1K2J 002 10000000 0 P
1J1K2J 505 1 13.88 R
1J1K2J 505 2 0.65 R
1J1K2J 505 3 0.5 R
1J1K2J 505 10000000 0 P
1J1K2K 004 0.5 25.8 R
1J1K2K 004 1 28.63 R
1J1K2K 004 1.5 31.51 R
1J1K2K 004 65 150.51 R
1J1K2K 004 70 158.52 R
1J1K2K 004 10000000 2.26 M
1J1K2K 006 0.5 42.07 R
1J1K2K 006 1 46.63 R
1J1K2K 006 1.5 51.18 R
1J1K2K 006 65 244.06 R
1J1K2K 006 70 257.24 R
1J1K2K 006 10000000 3.67 M
1J1K2K 041 0.5 29.83 R
1J1K2K 041 1 32.04 R
1J1K2K 041 1.5 34.25 R
1J1K2K 041 65 156.3 R
1J1K2K 041 70 164.58 R
1J1K2K 041 10000000 2.35 M
1J1K2K 042 0.5 29.84 R
1J1K2K 042 1 32.93 R
1J1K2K 042 1.5 35.98 R
1J1K2K 042 65 177.15 R
1J1K2K 042 70 186.76 R
1J1K2K 042 10000000 2.66 M
1J1K2K 505 0.5 25.21 R
1J1K2K 505 1 28.13 R
1J1K2K 505 1.5 31.04 R
1J1K2K 505 65 144.24 R
1J1K2K 505 70 151.27 R
1J1K2K 505 10000000 2.15 M
Markdown format
| SVC_RA_CHT_NR | DEL_ZN_NR | FIX_VAR_MUL_CD | CTM_RA_CHT_MIN_QY | WGT_MS_UNT_TYP_CD | CTM_RA_CHT_MAX_QY | NCV_PKG_RA | RA_TYP_CD |
| 1J1K2J | 001 | 1 | 26.36 | R | |||
| 1J1K2J | 001 | 2 | 26.91 | R | |||
| 1J1K2J | 001 | 3 | 27.47 | R | |||
| 1J1K2J | 001 | 10000000 | 0 | P | |||
| 1J1K2J | 002 | 1 | 29.5 | R | |||
| 1J1K2J | 002 | 2 | 30.93 | R | |||
| 1J1K2J | 002 | 3 | 32.35 | R | |||
| 1J1K2J | 002 | 10000000 | 0 | P | |||
| 1J1K2J | 505 | 1 | 13.88 | R | |||
| 1J1K2J | 505 | 2 | 0.65 | R | |||
| 1J1K2J | 505 | 3 | 0.5 | R | |||
| 1J1K2J | 505 | 10000000 | 0 | P | |||
| 1J1K2K | 004 | 0.5 | 25.8 | R | |||
| 1J1K2K | 004 | 1 | 28.63 | R | |||
| 1J1K2K | 004 | 1.5 | 31.51 | R | |||
| 1J1K2K | 004 | 65 | 150.51 | R | |||
| 1J1K2K | 004 | 70 | 158.52 | R | |||
| 1J1K2K | 004 | 10000000 | 2.26 | M | |||
| 1J1K2K | 006 | 0.5 | 42.07 | R | |||
| 1J1K2K | 006 | 1 | 46.63 | R | |||
| 1J1K2K | 006 | 1.5 | 51.18 | R | |||
| 1J1K2K | 006 | 65 | 244.06 | R | |||
| 1J1K2K | 006 | 70 | 257.24 | R | |||
| 1J1K2K | 006 | 10000000 | 3.67 | M | |||
| 1J1K2K | 041 | 0.5 | 29.83 | R | |||
| 1J1K2K | 041 | 1 | 32.04 | R | |||
| 1J1K2K | 041 | 1.5 | 34.25 | R | |||
| 1J1K2K | 041 | 65 | 156.3 | R | |||
| 1J1K2K | 041 | 70 | 164.58 | R | |||
| 1J1K2K | 041 | 10000000 | 2.35 | M | |||
| 1J1K2K | 042 | 0.5 | 29.84 | R | |||
| 1J1K2K | 042 | 1 | 32.93 | R | |||
| 1J1K2K | 042 | 1.5 | 35.98 | R | |||
| 1J1K2K | 042 | 65 | 177.15 | R | |||
| 1J1K2K | 042 | 70 | 186.76 | R | |||
| 1J1K2K | 042 | 10000000 | 2.66 | M | |||
| 1J1K2K | 505 | 0.5 | 25.21 | R | |||
| 1J1K2K | 505 | 1 | 28.13 | R | |||
| 1J1K2K | 505 | 1.5 | 31.04 | R | |||
| 1J1K2K | 505 | 65 | 144.24 | R | |||
| 1J1K2K | 505 | 70 | 151.27 | R | |||
| 1J1K2K | 505 | 10000000 | 2.15 | M |


Worksheets("Sheet1").Cells(r, c) = ..since you are writing to columncthen the row counter should ber1