Is it permissible to take a loan from an Islamic bank in the form of building materials if the bank's invoice contains materials other than the materials themselves, knowing that the owner of the shop is the same and there is no excess cash amount?

What you mentioned is incorrect. If the bank truly purchases the goods and then sells them to you, then it is permissible for you to exchange or dispose of them. However, if the bank merely pays the price on your behalf, then it is a loan with interest, which is impermissible.

The bank must genuinely own the commodity for the murabaha (cost-plus sale) transaction for an orderer to be permissible. The original principle is that the bank should directly enter into the contract with the seller, and resorting to the client acting as an agent should only be done out of extreme necessity. Any prior contractual relationship between the client and the original seller must be cancelled to prevent any resemblance to usury.