OK, it sounds to me like you have a form, one of the fields is an upload- and you want to submit the form then create a CSV from the form fields (with the upload simply showing the file location) AND upload the file?
If that is the case, handle the file upload as per normal, so the form should have (eg):
<form enctype="multipart/form-data" action="csvbuilder.php" method="POST">
<input type="hidden" name="MAX_FILE_SIZE" value="100000" />
<input name="uploadedfile" type="file" />
//other fields
<input type="submit" value="Upload File" />
</form>
Then in the target script of the form (csvbuilder.php):
$target_path = "uploads/";
$target_path = $target_path . basename( $_FILES['uploadedfile']['name']);
move_uploaded_file($_FILES['uploadedfile']['tmp_name'], $target_path)
To then reference the file in the CSV, you should simply echo:
"http://www.domain.com/uploads/".basename( $_FILES['uploadedfile']['name']);
The best you can do is simply have the location as per above, CSVs by default dont support links (though some programs like Excel may 'interpret' links and make them clickable if you wrap them in markup)