It's simpler than that, this was the part of the linked to page meant for you to see
Code:
Dim SourceFile, DestinationFile As String
SourceFile = "SRCFILE" ' Define source file name.
DestinationFile = "DESTFILE" ' Define target file name.
FileCopy(SourceFile, DestinationFile) ' Copy source to target.
your SourceFile would be your A cell & "\" & your B cell
your DestinationFile would be your C cell & "\" & your B cell
you need the above inside a For-Each-Next loop of the data rows of your sheet.