All expenses inrelation to production should be treated as direct expenses i.e. manufacuring expenses.So Repairs & Maintenance of Machinery is also a direct expense in relation to production, if it is not done it affectes the production or may be not possible to futher proceed for production.irrelevant of it is regualr or not, it will not affect the relationship between direct or indirect expense.
Further it is clarrified that if the repairs and maintence is major / huge which increases the production capacity of the machine then it should be capitalised instead of debiting to trading account.
It is further to be classified that ,if repairs and maintenance is related to cleaning ,pest control or washing etc then only it is treated as indirect and debit to P& L account.only
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