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(select a.[ID],
a.remarks as FVRemarks,
b.remarks as RCRemarks
from (select [ID], Remarks from #TEST where Type = 'FV') a
LEFT JOIN (select [ID], Remarks from #TEST where Type = 'RC') b
on a.[ID] = b.[ID])
select id,
max(case when type = 'FV' then Remarks end) FVRemarks,
max(case when type = 'RC' then Remarks end) RCRemarks
from table
group by id
ordery by id
select id, FVRemarks, RCRemarks
from table
PIVOT
(
MAX(Remarks)
FOR Type IN ('FV', 'RC')
) as pvt
ORDER BY id