The default WinNT CGI security environment has no access to network resources at all.
Even if you change your CGI environment to run as a specific user, the CGI scripts will be run as that user except with no access to network resources.
I think you can get past this by using LoginAsUser() and RunProcessAsUser() (probably from Win32::AdminMisc from http://www.roth.net/) but that involves storing the password "in the clear" somewhere where the CGI script can get at it and I consider that just one small step from publishing the password on the internet (ie., a security risk).