Make single column excel output to excel row output in XML Publisher

Requirement

Single Excel column output with multiple data separated by comma need to make row-wise data,

eg

Need to change with this

Use Below Tag to use in RTF for a particular column.

<?for-each@inlines:Group_name/element_name?><?.?><?if@inlines:position()!=last()?><?’ ‘?><?end if?><?end for-each?>