Here are 2 options
Option 1 will use the cell reference for the position i.e 3,5,50 will put 50 into cell C5
Option 2 will create an origin (Black cell) in column 1 and offset from that to show relative locations. i.e. 3,5,10 would be 2 cells above 3,3,10.
I've added some colour (non-essential) for reference
Sub Test()
Dim r As Range
Dim ws As Worksheet
Dim col As Long
Set ws = Sheets(1)
col = 2 'Set ColorIndex
Set r = Range(ws.Cells(2, 1), ws.Cells(Rows.Count, 1).End(xlUp))
Sheets(2).UsedRange.Clear
For Each cel In r
Sheets(2).Cells(cel.Offset(, 1), cel) = cel.Offset(, 2)
'add colour
col = col + 1
cel.Interior.ColorIndex = col
Sheets(2).Cells(cel.Offset(, 1), cel).Interior.ColorIndex = col
Next
End Sub
Sub Test2()
Dim r As Range
Dim ws As Worksheet
Dim Origin As Long
Dim col As Long
col = 2 'Set ColorIndex
Set ws = Sheets(1)
Origin = Application.Max(ws.Columns(2)) + 1
Sheets(3).UsedRange.Clear
Sheets(3).Cells(Origin, 1).Interior.ColorIndex = 1
Set r = Range(ws.Cells(2, 1), ws.Cells(Rows.Count, 1).End(xlUp))
For Each cel In r
Sheets(3).Cells(Origin, 1).Offset(-cel.Offset(, 1), cel) = cel.Offset(, 2)
'add colour
col = col + 1
cel.Interior.ColorIndex = col
Sheets(3).Cells(Origin, 1).Offset(-cel.Offset(, 1), cel).Interior.ColorIndex = col
Next
End Sub