This is the case:
I have a table and basically this table has many redundancy. The solution is to create a link table and this table will contains record association. So what I need to do is to get all the ID’s Populated to the link table and link it to a single unique record on the original table. The logic that I used is to get the value from the column based on the lowest ID.

INSERT INTO tblExpReceiptFileAssociation(intExpenseDtlId, intFileID)
	SELECT te.intExpenseDtlID, ta.LinkFileID
	FROM tblExpReceiptFile te
	INNER JOIN
		(
			SELECT vcFileName, bintFileSize, chCreateStaffCode,
				   CONVERT(VARCHAR,sdCreateDate,101) as DateCreated,
				   MIN(intFileID) as LinkFileID
			FROM
				tblExpReceiptFile
			GROUP BY
				vcFileName, bintFileSize,
				chCreateStaffCode, CONVERT(VARCHAR,sdCreateDate,101)
		) ta
	ON
		te.vcFileName = ta.vcFileName
	AND
		te.bintFileSize = ta.bintFileSize
	AND
		te.chCreateStaffCode = ta.chCreateStaffCode
	AND
		CONVERT(VARCHAR,te.sdCreateDate,101) = ta.DateCreated