Owing to their ideal correlation properties, complete complementary codes (CCCs) have attracted great research attentions, particularly in wireless communications. In this letter, we propose a construction of CCCs having size $M$ and length $P^N$ ( $M, P\geq 2, P|M; N\in \mathbb {N}$ ) based on Kronecker product of paraunitary (PU) matrices, which generalizes our previous PU generator for CCCs. We show that our proposed construction leads to new antipodal PU (APU) matrices, which can be used as precoding matrices for orthogonal frequency division multiplexing (OFDM), multiple-input multiple-output OFDM, and spread-signature code division multiple access systems in order to obtain better error probability performances. The proposed construction has an advantage over our previous PU method and some previous constructions for APU matrices with regard to the availability of wide range of sequence lengths.