try something like this

create table a(ei int, en varchar(255), logdate datetime, tin varchar(7), tout varchar(7))

insert into a values(0001, 'Sample', '20.09.2013', '6:00pm', NULL)

insert into a values(0001, 'Sample', '21.09.2013', NULL, '9:00am')

select

si.ei, si.en, si.logdate, si.tin, so.tout

from

(select * from a si where tout is null) si

join

(select * from a si where tin is null) so

on

si.ei = so.ei

and so.logdate = dateadd(dd, 1, si.logdate)

eienlogdatetintout

1Sample2013-09-20 00:00:00.0006:00pm9:00am