ITC on construction of shades

AS per section 17(5) (d)  for  Construction of of an (shed)  immovable property for  plant & machinery ITC is avaliable . please confirm with others also . 

 section 17(5) ( d)  talks about  -:   Goods  or service or both received by a taxable person for  construction of an immovable property (  other than Plant  & Machinery ) on his own account  including when such goods or services or both are used in the course of furtherance of busniess . ITC  not avaliable 

So in  query he has mentioned that  shed for  Plant  & Machinery , so goods or services other than palnt & Machinery ITC not avaliable . It means  contruction for plant & machinery ITC is avaliable .

Dear Mr  rawat -Can you reply on this please?.