Thanks for the reply...

No.

Values in the cell which is in same cell and comma separated is dynamic, the values are changing one or more items with comma separated.

for example sometimes,

Cell A1 contains like -----> S1,J1,K2,SD1....etc (there is no count)

required output at any cell like ------><categ no = "S1"/><categ no = "J1"/><categ no = "K2"/><categ no = "SD1"/> etc…