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Sub TEST()
Dim R&, xR As Range, xH As Range, S&, T$
R = [J65536].End(xlUp).Row
If R < 7 Then Exit Sub
With Range("M7:M" & R): .UnMerge: .ClearContents: End With
For Each xR In Range("J7:J" & R)
    If xR <> xR(0) Then Set xH = xR(1, 4): T = "C" & Format(S + 1, "00-")
    S = S + Val(xR(1, 2))
    If xR <> xR(2) Then xH = T & Format(S, "00"): Range(xH, xR(1, 4)).Merge
Next
End Sub