Held that what is  required to be seen was the nature of repair and maintenance, which neither the Assessing Officer nor the Commissioner (Appeals) did. A perusal of the details showed that the repairs and replacement of parts of plant and machinery were small and to be allowed under section 31 irrespective of the nature of the expenditure. The Assessing Officer is  directed to examine the details in line with the Supreme Court decision in CIT v. Saravana Spinning Mills P. Ltd.(2007) 293 ITR 201/ (2007) 7SCC 298/ (2007) SCC Online SC 1000.(AY.2003-04)