Only via VBA.
A cell can contain a formula or value. Not both.
If you put a value in C3 then D3 must have a formula to do the calculation.
Therefore C3 has a value, D3 has a formula.
But you also want to be able to put a value in D3. Therefore C3 must have the formula.
But as stated above a cell (C3) can't have both.
Same goes for D3
You could however, have a THIRD cell, E3 perhaps, that performs the calculation by looking at C3 and D3.
e.g.
Say the calculation is multiply by 2
in E3
IF(C3="",D3*2,C3*2)
So if C3 is blank multiply D3 by 2 otherwise multiply C3 by 2.
And take your required answer from E3.
Otherwise as stated use VBA.