An appeal panel will look at your issues from scratch, whilst it would be unusual for them to re-visit the points given by the DWP at MR it is within their purview to do so.
First, make sure you include details of the MR Decision by including a copy of the new Decision Notice, it should be in the DWP's submission but it won't hurt to include your own copy.
Secondly, have a look at the assessment report to understand why the points weren't originally awarded and consider whether you need to provide additional testimony or whether this was adequately covered in your MR.
Then you can concentrate on the areas that you expected to score for but didn't.
Remember, your detailed submission does not need to be provided until you have received a copy of the DWP's.
Gordon
Nothing on this board constitutes legal advice - always consult a professional about specific problems