You can also do this with help of below script:-

DECLARE @CommString Varchar(100) ='1,2,3,4,5,6,7,8,9,10'

SELECT CP_XML.Node.value('.','Varchar(max)') AS DATA FROM

(

SELECT DataIn_XML = Convert(XML,'<Node>'+REPLACE(@CommString,',','</Node><Node>')+'</Node>')

) AS NowDataIn_XmlFormat

CROSS APPLY DataIN_XML.nodes('Node') CP_XML(Node)