Obtaining requested items by having multiple input arguments

Question

This is the kind of list i have

Vehicle           ECU       ID           Value
Bumblebee         EBS7      88           12345
Bumblebee         EBS7      89           96325
Bumblebee         EBS7      90           14725
Bumblebee         TMS1      89           12347  
Godzilla          TMS1      88           15963 
Godzilla          TMS1      89           12347
Godzilla          EBS7      88           12345
Godzilla          EBS7      89           96325
Prime             EBS7      88           25899
Prime             EBS7      89           12347

I have made a stored procedure. The desire is that i want to write something like this

Exec spVehicles 'EBS7', '88,89', '12345,96325'

The result i desire should then be something like this

Vehicle
Bublebee 
Godzilla

Any tips? This is the current code i have

alter procedure spGetLatest 
@ECU nvarchar(20),
@Identifier nvarchar(20),
@Value nvarchar(20)
as
Begin
Select Name,ECU, Identifier, Value, Max(Filetime) as "latestfile" from dbo.view_1
group by Name, ECU, Identifier, Value
Having ECU IN (Select Item from [dbo].[SplitString](@ECU,',')) and 

Identifier IN (SELECT Item  FROM [dbo].[SplitString]( @Identifier, ',' ) ) and Value IN (Select Item FROM [dbo].[SplitString](@Value,','))  
ORDER BY
    MAX(Name) ASC
End