From: Rabbi Moshe Sofer
To: Rabbi Michel Segal
Can items previously used for secular purposes be fashioned into Torah scroll coverings? The Chasam Sofer upholds the Rema's prohibition, demonstrating it is firmly rooted in Talmudic law following Rabbi Elazar ben Shamua's principle that garments which witnessed human disgrace may not serve in sanctity.
Source: Shu"t Chasam Sofer OC §40