Please try this XSL.. I hope I understood the requirements!
<?xml version="1.0"?>
<xsl:stylesheet xmlns:xsl="http://www.w3.org/1999/XSL/Transform"; version="1.0">
<xsl:output method="xml" indent="yes" />
<xsl:template match="node() | @*">
<xsl:copy>
<xsl:apply-templates select="node() | @*" />
</xsl:copy>
</xsl:template>
<xsl:template match="Entry[parent::*]">
<xsl:element name="{(_at_)type}">
<xsl:attribute name="type"><xsl:value-of select="@type" /></xsl:attribute>
<xsl:attribute name="importance"><xsl:value-of
select="@importance" /></xsl:attribute>
<name><xsl:value-of select="@name" /></name>
<xsl:apply-templates />
</xsl:element>
</xsl:template>
</xsl:stylesheet>
Regards,
Mukul
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