Use what has been suggested, namely the identity transformation template
Code:
<xsl:template match="@* | node()">
<xsl:copy>
<xsl:apply-templates select="@* | node()"/>
</xsl:copy>
</xsl:template>
plus a template that ensure the elements you want to remove are not copied, namely
Code:
<xsl:template match="ItemMaster/Item[ItemId = /Transmission/Items/ItemId]"/>
so putting these together results in
Code:
<xsl:stylesheet
xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
version="1.0">
<xsl:strip-space elements="*"/>
<xsl:output indent="yes"/>
<xsl:template match="@* | node()">
<xsl:copy>
<xsl:apply-templates select="@* | node()"/>
</xsl:copy>
</xsl:template>
<xsl:template match="ItemMaster/Item[ItemId = /Transmission/Items/ItemId]"/>
</xsl:stylesheet>