I quote from the rule book - JAR-MMEL/MEL.001 (d) "
" Limit of MEL Applicability. The MEL is applicable up to the commencement of flight."
" Commencement of flight. The point when an aircraft begins to move under its own power for the purpose of preparing for take off."
Also: from ACJ MMEL/MEL.001(d)
" If a failure occurs during taxy phase before the start of the take off roll, any decision to continue the flight shall be subject to pilot judgement and good airmanship. The commander may refer to the MEL before any decision to continue the flight is taken."
It is interesting to note that the ACJ uses the word "may" and not "must".
For those who are unfamiliar with the JAR/ACJ system, a JAR is the rule and the ACJ is a way of offering guidance on the use of the rule.
There in lies the confusion.
------------------
Horry Snr.