Input tax credit on factory shed material

Can a manufacturer take input tax credit of material like GC sheets, colour coated GP sheets, Angles, channels, pipes, paints etc. to be used in -

1. Repair of existing factory shed.

2. Construction of new factory shed.

If this is inadmissible, then does he need to first take the credit & then reverse in GSTR 3B?

Please guide.

Thanks in advance.