Can I make or receive calls on my cellular Apple Watch if my iPhone battery is dead or iphone is damaged

GPS Only Apple Watch:

• Typically makes phone calls by asking the paired iPhone to make the call, and relay the audio to/from the Apple Watch over Bluetooth or WiFi.
• IF the iPhone's carrier supports WiFi Calling, AND the iPhone has enabled WiFi Calling, AND the Apple Watch has enabled WiFi calling, then the Apple Watch can initiate and receive phone calls via WiFi, which is most often limited to the user's home or places where the user has arranged to connect to the local WiFi.
• All SMS/MMS TEXT messaging (green bubbles) is handled by the iPhone.

Cellular+GPS Apple Watch (and the iPhone is sharing its cellular plan with the Apple Watch, for a carrier charged fee):

• If the iPhone is in range, the Apple Watch will let the iPhone do the heavy lifting, as it has a larger battery and better radio antennas for connecting with cell towers. Also Bluetooth is lower power, and passing the work over to the iPhone conserves the tiny Apple Watch battery.
• If the iPhone is not nearby, the Apple Watch can make and receive phone calls, FaceTime audio calls, Walkie-Talkie calls, iMessages, weather data, etc... via its LTE cellular radio, assuming the Apple Watch is in range of cellular towers (hiking in the middle of no where with no cellular service would not work for an Apple Watch, nor a iPhone). For example. My Wife gets phone calls and iMessages when we are out for a walk or bike ride (up to several miles from home and no WiFi service on the rail trail) and her iPhone is sitting at home (the carrier does not matter, as long as the Apple Watch has a cellular plan). With the exception of SMS/MMS TEXT messages (see next bullet point), the iPhone does not need to be powered on, but I think it is a good idea to have it powered on, unless you are in a situation where you cannot recharge, and you are trying to extend iPhone battery life.
• SMS/MMS TEXT messages (green bubbles) REQUIRE an iPhone because it uses a traditional cellular radio, where as the Apple Watch uses an LTE data only radio that does not know about SMS and does voice phone calls over VoIP. The iPhone must be powered on, logged into iMessages and connected to the Internet (does not need to be with you). The Apple Watch must be logged into the same Apple ID for iMessages. SMS/MMS TEXT messages will be received by the iPhone, and related to the Apple Watch across the Internet (even if you are on the other side of the world) via iMessage. The same goes for any SMS/MMS TEXT messages you want to send.
• WiFi calling is still an option for the Apple Watch, which is handy when your home has weak cellular signals (see the WiFi calling explanation above in the GPS only Apple Watch section).
• NOTE: The Apple Watch has a smaller antenna, and a small battery, so if you are in a marginal cellular signal area, an iPhone may get a signal and the Apple Watch may not. If you are in a city this will not be an issue. If you are in an area with few cellular towers that might be an issue. I vacation in the state of Maine, and the local residents tell me that Verizon has the best coverage in the state, but I get by with T-Mobile, as the place I stay has WiFi, so WiFi calling keeps me in service, and I've noticed over the years T-Mobile is improving its coverage when I'm driving around visiting local attractions, but Verizon is still king in the state of Maine. I'm sure there are regions of every country where one carrier has done a better job of providing cellular coverage than other carriers. Your mileage/KM will vary.