I am sharing on this in case you have problem in creating cPanel email.
Condition: I use 2 godaddy accounts, in which I hosted the domain in Acc 1 and the hosting in Acc 2.
Situation: I want to create email account using cPanel email.
after the help of call center I finally figure it out.
first you have to add MX record which will point to your mail
MX @ mail.yourdomainname.com (Priority : 0) TTL : 1 Hour
then add A record that will point to your hosting IP.
A mail IP address Acc 2(e.g 126.96.36.199) TTl : 1 Hour
delete all unneccesary CNAME records that will point the mail to secureserver.net.