C:\Strawberry\cpan\Lab-VISA-3.02>/usr/bin/gcc -v
The system cannot find the path specified.

But in your first post you have:

perl Makefile.PL CC=/usr/bin/gcc
[download]

Ok ... the 'perl -V' output that you provided is for Cygwin perl, not Srawberry Perl.
To use Strawberry Perl, you need to either remove Cygwin from the path, or put strawberry at the beginning of the path.

To see what's currently in your path, just enter set PATH at the command prompt.

Once you can get 'perl -V' to output the details for Strawberry Perl you are right to go. Make sure you then use 'dmake', not 'make'.

Cheers,
Rob