Vba formula ; delete rows based on count number

Try this...

Sub Insert_Rows()
    Dim i As Long
    Application.ScreenUpdating = False
    For i = Range("A" & Rows.Count).End(xlUp).Row To 3 Step -1
        With Range("A" & i)
            If IsNumeric(.Value) And .Value > 1 Then
                .Offset(1).EntireRow.Resize(.Value - 1).Insert
            End If
        End With
    Next i
    Application.ScreenUpdating = True
End Sub