2121b1b5_re___AccountingExplanation_com__Reasons
[0] Repair A/c is debited. [Sr. No.] (xxvii) [Nature of Expenditure] Revenue expenditure. [Reasons] 
Annual repair and renewal of machinery is necessary to keep it in a proper working condition, therefore, this expenditure is considered as a revenue expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons