Plot loan can tax exemption under 80c

No.

The interest deduction u/s. 24B of the act, can be availed only over any 'Residential property'

1. It is necessary to refer sec 22 before deciding whether sec 24(b) interest on borrowed capital is allowed as a deduction for the purchase of the plot.
2. Sec 22 is a charging section that basically taxes income received from letting out of "house property". The income which is covered under these sections is income received from "any buildings or land appurtenant thereto" will be chargeable under Sec 22. 
3. Section clearly states that income to be charged u/s 22 should be a building and it can also be land appurtenant thereto to such building. Only these two can be charged to tax under sec 22. It does not cover the vacant plot. 
4. Going by the above explanation, sec 24(b) will be applicable only to that income which is chargeable to tax under sec 22 and not to any other income. 
5. In your case, the plot, if rented out, will not be chargeable to tax under the head "IHP" hence sec 24(b), interest on borrowed capital cannot be claimed for the loan availed for purchase of the plot. 
6. If the plot is utilized for construction of any building then deduction u/s 24(b) can be claimed. In that case, it becomes "building and land appurtenant thereto" and hence qualifies for deduction u/s 24(b). 
Please correct me if the above solution has an alternative view. 

The deduction for interest u/s. 24(b) is available only on completion of the house property. The pre-construction period interest can be claimed as deduction, in 5 equal installments, commencing of the previous year in which such construction is complete.Thus, interest paid on mere purchase of plot is not allowable as deduction under the head house property.

The deduction for repayment of housing loan shall also be available u/s. 80C(xviii) only once the property become chargeable to tax under the head House property i.e. after completion of the construction.

Hope it helps!

No the deduction cannot be claimed for any plot of land, it is on residential house property.