Or (nc1 Is Not Empty) 

If ((nc1 = ns1) Or (nc1 Is Not Empty)) Then

 Dim x1 As Range
Set x1 = Range(Cells(a,  8 ), Cells(a,  100 )).Find( 1 , LookAt:=xlWhole)
    If Not x1 Is Nothing Then nc1 = x1.Next.Value
 Dim y1 As Range
    Set y1 = Range(Cells(x.Rows.Row,  8 ), Cells(a,  100 )).Find( 1 , LookAt:=xlWhole)
    If Not y1 Is Nothing Then ns1 = y1.Next.Value
If ((nc1 = ns1) Or (nc1 Is Not Empty)) Then
...