Code:
$
$
$ cat -n f9
1 test,DEMTEMPUT20100404010012,,,,,,,,|0070086|0070087,
2 PQRS,abcdefghi201001019999998877,,,,|1234567|8901234|5678901,
$
$
$ perl -lne 'if(/^(.*?)\|([\d|]+)(.*)$/){print "$1$_$3" foreach split/\|/,$2}' f9
test,DEMTEMPUT20100404010012,,,,,,,,0070086,
test,DEMTEMPUT20100404010012,,,,,,,,0070087,
PQRS,abcdefghi201001019999998877,,,,1234567,
PQRS,abcdefghi201001019999998877,,,,8901234,
PQRS,abcdefghi201001019999998877,,,,5678901,
$
$