When you have two possible causes of the problem (bad PC, bad CD), you have to eliminate one possiblity in some other way, before you know what is the correct action to take.
Do things by logical elimination.
Find a CD or DVD you know is bootable. (an old copy of Windows, a Linux distro, GPartEd etc ....)
Boot it on a working PC to prove the PC is correctly set up with CD before HDD.
If it won't boot, get into the BIOS setup and change things till it does work.
Try your burned CD in the working PC
If it won't boot, there's a problem with the burn
If it boots, try it in the broken PC.
If it won't boot there, you've not got the BIOS set properly on the broken PC.
Change things in that BIOS till it boots.