can any one please help me how we can upload comma seperated file in ?expression n interface label formattiing data

can any one please help me how we can upload comma seperated file in CSV format then after we want to achieve the excel file as seperated in the below format

ItemCode Company Name  Supported Companies
MR, CR Amazon DMART, RELIANCE
MR, CR Amazon DMART, RELIANCE
The above Cells want to get in the below format 
ItemCode Company Name  Supported Companies
MR Amazon DMART
CR Amazon  RELIANCE

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