Identify Rows Where A Given Cell Is Equal To The Contents Of The Cell Below

I need to identify rows where the contents of a given cell are equivalent to the cell below. I have managed to get this working based on iterating through the cells and selecting them both for cutting.

However it doesn't work effectively: It seems to be leaving blank lines in the original sheet and further fails after the first execution. I would be grateful for any suggestions on a good method to perform the following operations:
(1)to compare the cell with the cell below
I have used

If cell = cell.Offset(1, 0) Then

(2)to act on the rows for the two connected rows

Sub Test4()

' Loop through rows

Dim TheExtract As String
Dim cell As Range

'Application. ScreenUpdating = False
For Each cell In Worksheets("Sheet 1"). _
Range("A1", Worksheets("Sheet 1").Range("A65536").End(xlUp))
TheExtract = cell
If cell = cell.Offset(1, 0) Then
cell.Rows("1:2").EntireRow.Select
Selection.Cut
Sheets("Test").Select
ActiveCell.Offset(3, 0).Rows("1:1").EntireRow.Select
Selection.Insert Shift:=xlDown
End If
Next cell
'Application.ScreenUpdating = True

End Sub