I think your description is a little off.
evidently, you're testing column C=1
your IF statement checks to see if the following row matches criteria.

I can do it very quickly with a macro.
This macro processed 1300 lines in about 3 seconds.


Sub Insert_Row()
    Dim nRows, R
    Application.ScreenUpdating = False
    nRows = ActiveCell.SpecialCells(xlLastCell).Row
    For R = nRows To 2 Step -1
        If ((Cells(R, 2).Value <> "") _
        And (Cells(R - 1, 2).Value <> "")) Then
            If (Cells(R, 2).Value <> Cells(R - 1, 2).Value) Then
                Cells(R, 2).EntireRow.Insert Shift:=xlDown, _
                            CopyOrigin:=xlFormatFromLeftOrAbove
                Cells(R, 1).Value = Cells(R + 1, 2).Value
            End If
        End If
    Next R
    Application.ScreenUpdating = True
End Sub

Paul



________________________________
From: Rajesh K R <rajeshkainikk...@gmail.com>
To: excel-macros <excel-macros@googlegroups.com>
Sent: Fri, February 11, 2011 12:26:39 PM
Subject: $$Excel-Macros$$ Insert raw based on condition in a range

Hi Experts
Here is my issue about inserting raws in a range of cells.

    A              B                          C
1 ABC    ALPHABETS    =IF(B1<>B2,1,"")
2  123      NUMERICS
3 *@&    SYMBOLS

I want to insert a raw if the cell value in column B = 1.& copy the
text of column B & paste it in the column A of the inserted raw.So the
result will be
    A                B                          C
ALPHABETS
1 ABC          ALPHABETS    =IF(B1<>B2,1,"")
  NUMERICS
2  123          NUMERICS
SYMBOLS
3 *@&          SYMBOLS



Regards
Rajesh Kainikkara

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