populate a table using row and column headers

Hi
I'm trying to populate a table with data from a csv file where the first column is the row header and the second column is the column header and the third column is the data for the table

I have managed to get the information into the table but only using the row headers so the column data does not go where it is supposed to i have added the files i'm using for you to see.
The .csv file is just opened by the user select all and copy into clipboard at the moment but i would also like the macro to do this for me too eventually so any help there would be appreciated too
then click the import button on the worksheet

Averages.xlsm

GAZ1.csv

also because there are duplicate row/column entries but updated values i need it to only use the latest values or overwrite the values as it goes through the file