What are the cases when revenue expenditure becomes capital expenditure?

The major repairs for an asset that are ear-marked for sale or replacement will be treated as an expenditure of capital nature.

When expenses of revenue nature is spent on erection of new plant and machinery like wages , carriage inward , raw material used , or advertising of new product will be treated as capital expenditure :)

When the goods are used as personal assets of the company for example

company selling cars

used a car for manager utility