The assimilation /absorption of vitamins and even all the nutrients depend upon the gut health and its flora. If it is healthy, the whole process of digestion is completed successfully. However, there are some nutrients like Vitamin B12 which is produced by Gut bacteria and absorbed in the presence of intrinsic factor, so if Gut is healthy and clean, then this healthy gut flora can produce sufficient vitamin B12 and also absorption of other vitamins and micronutrients directly depends on our bowel condition. So, if one practices kapalbhati within his allowed capacity and properly, it helps in improving the digestion and health of the gut.