Sub InsertRows()
Dim i As Long
Dim iLastRow As Long
Dim iLR As Long
 iLastRow = Cells(Rows.Count, "C").End(xlUp).Row
 With Worksheets("что нужно получить ")
 .Cells.Clear
 iLR = 1
  For i = 2 To iLastRow
    .Cells(iLR, "A") = Cells(i, "C")
    .Cells(iLR, "B") = Cells(i, "B")
    .Rows(iLR + 1).Resize(Cells(i, "D").Value).Insert
    iLR = iLR + Cells(i, "D").Value + 1
  Next
 End With
End Sub