Itc on different branches in same state

we have a 3 units in same state. one unit-manufacturing (additional place of business), second-maintain books of account (principal place of business), third-head office (additional place of business). so, our question is can we take ITC of all three units? our consultant said, you take ITC only your manufacturing unit. for getting ITC on remaining two units, you have to take ISD registration.so is it correct?. also, now we will shift our mfg unit to other but in same state, construction wok is going on and we have added the same as a additional place of business in GST. so, can we take ITC also on the expenses which will be incurred of there?