insuarance premium

If car is used for business purpose then only ITC on insurance premium of car is allowed.

Yes.... You can avail the ITC benefits if it's furtherance of business...

if refrigerator for office purpose is used then ITC can be availed or not

because my business is trading of goods
and refrigerator is used by employees

Yes you can claim ITC.

no where written that this credit is not eligible. but the intention of law is that the car is for pesonal use so thats why the credit for same has been blocked, so insurance on car is also deemed to be for personal use thereby the same has to be reversed u/s 17 taking it as inputs used for personal purpose.

good clarification and information