At the core, this is an INDEX and MATCH formula:
INDEX(B5:D11,MATCH(G6,B5:B11,0),2) // returns 60
However, although the result displays on the worksheet as 60, the INDEX function actually returns a reference to cell C8. Just like any other reference, Excel shows the value in the cell.
By wrapping INDEX in the CELL function, we can get Excel to show us the address to the cell returned by INDEX. After INDEX returns a reference, the formula resolves to:
=CELL("address",C8) // returns $C$8
and the CELL function returns the absolute address $C$8 as the final result.