declare @T table(LocationID int, PName varchar(50))
insert into @T values
(1, 'A,A'),
(1, 'A'),
(1, 'A,B,C'),
(1, 'A,C'),
(1, 'B,C'),
(1, 'C'),
(2, 'A'),
(2, 'C,D,E'),
(2, 'E,F'),
(2, 'F'),
(3, 'G,H'),
(3, 'H')
select distinct
T.LocationID,
r.value('.', 'varchar(50)') as [Project Name]
from @T as T
cross apply
(select cast('<r>'+replace(PName, ',', '</r><r>')+'</r>' as xml)) as x(x)
cross apply
x.nodes('r') as r(r)