Element name as attribute value

Hi All,
 
I have to transform element name say "comments" as attribute value to "<tsta
name="comments">". Can it be possible using XSLT 2.0.
 
Xml contains:
 
<?xml version=1.0?>
<test>
<text:p text:trans_attr="trans">
Sample para. This needs to be translated. 
<comments>This is not translated</comments>
</text:p>
</test>
 
Output xml as:
 
<?xml version=1.0?>
<test>
<text:p text:trans_attr="trans">
Sample para. This needs to be translated. 
<tsta name="comments">This is not translated</tsta>
</text:p>
</test>

 
--
Shailesh