How about this:

DECLARE @t TABLE (EMGID Varchar(7), Reference Varchar(8), Backscan Int);

INSERT INTO @t

SELECT '1267202', '32655185', 1

UNION ALL SELECT '1267202', '32655185', 0

UNION ALL SELECT '1239667', '33264522', 1

UNION ALL SELECT '1239667', '33264522', 1

UNION ALL SELECT '1234000', '33674689', 0

UNION ALL SELECT '1234000', '33674689', 0;

select * from @t t

where

exists(select 1 from @t t1 where t1.EMGID = t.EMGID and Backscan = 0) and

exists(select 1 from @t t1 where t1.EMGID = t.EMGID and Backscan = 1);