Dividir uma coluna em várias linhas

SELECT
    T.id, RIGHT(LEFT(T.csv,Number-1),
    CHARINDEX(',',REVERSE(LEFT(','+T.csv,Number-1))))
FROM
    master..spt_values,
    your_table T
WHERE
    Type = 'P' AND Number BETWEEN 1 AND LEN(T.csv)+1
    AND
    (SUBSTRING(T.csv,Number,1) = ',' OR SUBSTRING(T.csv,Number,1)  = '')