Referencing cell text data in another formula

Hmm, bit stuck here. Thought I had it using INDIRECT but alas not. Anyone have any advice? I'm no expert, so be gentle with me... Thanks in anticipation

Column B has cells containing numeric values.
I want to include the value of a column B cell within a formula that references rows of another worksheet.

Eg.

Cell B4 contains the value 76
In cell C4, I want to effectively use the formula ='ABC SHEET'!B76 but the value 76 should actually be derived from the value in cell B4

So if cell B7 contains the value 888, the formula should effectively do the following.... ='ABC SHEET'!B888 but again with the value 888 actually coming from cell B7

=INDIRECT("'ABC SHEET'!B"&B4)
Try this