Sub x()
    Dim iRow    As Long

    iRow = 3
    Do
        With Cells(iRow, "C")
            If IsEmpty(.Value) Then Exit Do
            If .Offset(-1).Value <> .Value Then
                .EntireRow.Insert
                iRow = iRow + 2
            Else
                iRow = iRow + 1
            End If
        End With
    Loop
End Sub