ITC on material used in construction of immovable property

No u can't claim itc, itc eligible if u r doing construction business.

Plz give reference of any section or rule...

Section 17(5), (c) of cgst act, clearly mentioned, itc eligible for works contract(construction work) is blocked under this section. if you're doing construction work for foundation of plant and machinery means itc eligible. otherwise if you are doing same business that means construction business means you can avail itc for your inputs.