Macro to merge columns with same value, with multiple rows.

[Person1307]

I have seem many VBA solution to merging cells in rows based on similar values, but I need to achieve this for columns (without any error messages), ie. merging columns within one row and then repeating down all rows. The range where data will merge is C3:AC176 (although if this could change, but will always start in C3).

I want to go from this:
[/COLOR]https://ibb.co/h6nZRa[COLOR...][/COLOR] Any help very much appreciated. J