Simayan,
Paste this formula in Cell A2 of your CBC Sheet, and then press Ctrl+Shift+Enter (while your cursor is still in the formula bar):
=INDEX('Final Estimate-IO-PO sheet'!$C$1:$C$1000,SMALL(IF('Final Estimate-IO-PO sheet'!$N$1:$N$1000="CBC",ROW('Final Estimate-IO-PO sheet'!$N$1:$N$1000)),ROW()-2))
Then, grab the handle and drag it to fill as many cells as necessary.
I think it will do what you're asking...But only while your source list is <1000 rows long...You could solve that with some named ranges...
Isaac