What makes you think it "fails to pass"? Works fine for me.

Makefile:

all:
    echo NODEBUG=$(NODEBUG)
    echo ADDED_CFLAGS=$(ADDED_CFLAGS)
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655027.pl:

my $cmd = q|nmake /s NODEBUG=1 "ADDED_CFLAGS=/DCOST_EN_US /DPAYMENT_CR
+EDIT_CARD"|;
open(my $fr_nmake, '-|', "$cmd 2>&1") or die;
print <$fr_nmake>;
close($fr_nmake);
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Output:

>perl 655027.pl

Microsoft (R) Program Maintenance Utility   Version 6.00.8168.0
Copyright (C) Microsoft Corp 1988-1998. All rights reserved.

NODEBUG=1
ADDED_CFLAGS=/DCOST_EN_US /DPAYMENT_CREDIT_CARD
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On a non-Windows system, you'd do:

my @cmd = ('nmake', '/s', 'NODEBUG=1', 'ADDED_CFLAGS=/DCOST_EN_US /DPA
+YMENT_CREDIT_CARD');
my $cmd = join ' ', map quotemeta, @cmd;
open(my $fr_nmake, '-|', "$cmd 2>&1") or die;
print <$fr_nmake>;
close($fr_nmake);
[download]