You're saying that when you compiled it, it used:
/usr/local/arm-linux/bin/arm-linux-gcc '-DRP-VERSION="3.3"' -O2 -g -I../../../include/linux -I../../.. -c -o plugin.o -fPIC plugin.c
That's ok, that's good actually
CC = /usr/local/arm-linux/bin/arm-linux-gcc
Is a variable declaration, $(CC) will dereference it and stick it right before your statement.
So you're telling it to look at the arm-linux gcc, that's why it is