skipping multiple cells

[HPIMICHAEL02]

good day to all,

i have been trying to skip cells useing multiple different formula's:

=OFFSET(C1,(2*ROW())-1,-1)

=INDEX(B:B,(ROW()-ROW($C$1)+1)*3-1)

=INDEX(B:B,(ROW()-ROW($D$1)+1)*3)

=INDEX($B$3:$B$20, SMALL(IF(ISBLANK($B$3:$B$20)+ISERROR($B$3:$B$20), "", ROW($B$3:$B$20)-MIN(ROW($B$3:$B$20))+1), ROW(1:1)))

so in the attached im trying to skip cells that are in column L and have them appear in M: i say multiple skip multiple cells because the next "occupied" cell could be the two cells down or 400 cells down.

i have almost gotten the last index forumla to work but its not skipping-(i have also set the formula to an array using CTRL+SHIFT+ENTER)

Thanks in advance.
skip cell help.xlsx

[martindwilson]

here is one way