Itc guery

Section 17 (5)  clause (c) & (d), specifically restricts  ITC on construction of immovable property,

"goods or services or both received by a taxable person for construction of an immovable property (other than plant or machinery) on his own account including when such goods or services or both are used in the course or furtherance of business."
 

So, in your case factory shed being an immovable property , even though you are using it for renting it out in your course of business, ITC on the same in ineligible and you cannot claim it,