Not sure if I understood the question correctly but if you want to add the data from CalAllocEntry elements into a table using T-SQL then perhaps something like
DECLARE @xmldoc xml
SET @xmldoc = '
<caldata>
<serial />
<lefcalinfo>
<uncapped>false</uncapped>
<noofsessioncals>-1</noofsessioncals>
<noofusagecals>-1</noofusagecals>
<noofnamedcals>20</noofnamedcals>
<noofclusternodes>1</noofclusternodes>
<noofdocumentcals>80</noofdocumentcals>
<noofinfrequentnamedcals>0</noofinfrequentnamedcals>
<noofconcurrentinfrequentnamedcals>0</noofconcurrentinfrequentnamedcals>
</lefcalinfo>
<namedcalsallocated>
<calallocentry>
<name>COLOSERV1\AJAY</name>
<tobedeleted>FE37E43C8800759C</tobedeleted>
<lastused>40E489C87F258BF2</lastused>
</calallocentry>
<calallocentry>
<name>COLOSERV1\ASHISH</name>
<tobedeleted>FE37E43C8800759C</tobedeleted>
<lastused>40E4958393E93E94</lastused>
</calallocentry>
<calallocentry>
<name>COLOSERV1\ASHOK</name>
<tobedeleted>FE37E43C8800759C</tobedeleted>
<lastused>40E49849EDB363BF</lastused>
</calallocentry>
</namedcalsallocated>
</caldata>'
SELECT a.col1.value('(Name)[1]', 'nvarchar(100)') AS Name,
a.col1.value('(ToBeDeleted)[1]', 'nvarchar(100)') AS ToBeDeleted,
a.col1.value('(LastUsed)[1]', 'nvarchar(100)') AS LastUsed
INTO #SomeTable
FROM @xmldoc.nodes('/CalData/NamedCalsAllocated/CalAllocEntry') a(col1)
SELECT * FROM #SomeTable
The result would be
Name ToBeDeleted LastUsed
-------------- ---------------- -----------------
COLOSERV1\AJAY FE37E43C8800759C 40E489C87F258BF2
COLOSERV1\ASHISH FE37E43C8800759C 40E4958393E93E94
COLOSERV1\ASHOK FE37E43C8800759C 40E49849EDB363BF