reg. Justify Option

In Excel 2003, the justify button isn't displayed by default in formating toolbar.

Howerever you can add this button (or many usefull buttons) mannually.

Go to Tools>Customize, and choose Format from the Categories , and scroll down to Justify.
(from rightside panel). Drag the button up onto your Formatting toolbar.

I don't have Excel 2007 but you should get this button from the customization options in Excel-2007.

Or you can use excel-2003 classic menu addon in Excel - 2007 from below page by shailesh.

https://shahshaileshs.web.officelive.com/Exshail_Classic_Menu.aspx

It has defult justifying button in the menu as per below image from his website.

Kaushik

thanx i installed Navigator Menu but found no option of Customize in Tools.

One more thing i want to know shortcut key of Merge and filter option if any