Private Sub Worksheet_BeforeRightClick(ByVal Target As Range, Cancel As Boolean)
    Call Create_popup
    Cancel = True
End Sub
Sub Create_popup()
    Remove_Popup
    With Application.CommandBars.Add(Name:="MyPopup", Position:=msoBarPopup, Temporary:=True)
        With .Controls.Add
            .Caption = "Добавить строку"
            .On Action = "Add_R"
            .FaceId = 194
        End With
        .ShowPopup
    End With
End Sub

Sub Remove_Popup()
    On Error Resume Next
    Application.CommandBars("MyPopup").Delete
End Sub