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So there are two header lines. In that case you could modify my suggestion like this:
{
read; read # skip header lines

Try something like this:

{
read # skip header line
while read SVM CIFS_SHARE PATH_NAME
do
if [ -n "$SVM" ]; then # if $SVM is not empty, i.e. the line...

Try something like:
while read SVM CIFS_SHARE PATH_NAME
do
echo "vserver cifs share create -vserver ${SVM} -share-name ${CIFS_SHARE} -path '${PATH_NAME}'"
done < $OUTFILE2 > $SCRIPT



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