Try this,
DECLARE @XML xml ='
<E1EDP01 SEGMENT="1">
<E1EDP19 SEGMENT="1">
<QUALF>002</QUALF>
<IDTNR>A1</IDTNR>
<KTEXT>PRF NUDE MAGIQUE BB MEDIUM M-UP TST</KTEXT>
</E1EDP19>
<E1EDP19 SEGMENT="1">
<QUALF>003</QUALF>
<IDTNR>E1</IDTNR>
</E1EDP19>
</E1EDP01>
<E1EDP01 SEGMENT="1">
<E1EDP19 SEGMENT="1">
<QUALF>002</QUALF>
<IDTNR>A2</IDTNR>
<KTEXT>PRF NUDE MAGIQUE BB MEDIUM M-UP TST</KTEXT>
</E1EDP19>
<E1EDP19 SEGMENT="1">
<QUALF>003</QUALF>
<IDTNR>E2</IDTNR>
</E1EDP19>
</E1EDP01>
<E1EDP01 SEGMENT="1">
<E1EDP19 SEGMENT="1">
<QUALF>002</QUALF>
<IDTNR>A3</IDTNR>
<KTEXT>PRF NUDE MAGIQUE BB MEDIUM M-UP TST</KTEXT>
</E1EDP19>
<E1EDP19 SEGMENT="1">
<QUALF>003</QUALF>
<IDTNR>E3</IDTNR>
</E1EDP19>
</E1EDP01>'
SET @XML = '<ROOT>' + CAST(@XML AS NVARCHAR(MAX)) + '</ROOT>'
SET @XML = CAST(@XML AS XML)
;WITH CTE AS (
select t.u.value ('QUALF[1]','varchar(10)') as QUALF,
t.u.value ('IDTNR[1]','varchar(30)') as IDTNR,
t.u.value ('KTEXT[1]','varchar(30)') as KTEXT,
t.u.value ('..','varchar(30)') as DESCR
from @XML.nodes('/ROOT/E1EDP01/E1EDP19') t(u)
)
SELECT [002] AS ProductCode1,[003] AS ProductCode2 FROM (SELECT QUALF,IDTNR,DESCR FROM CTE) X
PIVOT(MAX(IDTNR) FOR QUALF IN ([002],[003])) PVT
Regards, RSingh