hi can any body tell me the logic how to acheive this

Source

<Material>

<Company>techmahindra</Company>

<Product>Tractor</Product>

</Material>

<Material>

<Company>techmahindra</Company>

<Product>Engines</Product>

</Material>

<Material>

<Company>techmahindra</Company>

<Product>Pumps</Product>

</Material>

<Material>

<Company>Mark</Company>

<Product>bicycles</Product>

</Material>

<Material>

<Company>Mark</Company>

<Product>tyres</Product>

</Material>

Target

<Material>

<Company>techmahindra</Company>

<Products>

<Product>Tractor</Product>

<Product>Engines</Product>

<Product>Pumps</Product>

</Products>

</Material>

<Material>

<Company>Mark</Company>

<Products>

<Product>bicycles</Product>

<Product>tyres</Product>

</Products>

</Material>