| Cement Manufacturing | Production and sale of Portland Slag Cement, clinker, limestone chips. | Captive limestone mines for raw material security, strategic location, marketing alliance with ACC. | B2B customers in construction and sponge iron industries across Eastern India. | Portland Slag Cement production due to cost efficiency and environmental benefits. | 311 | 100 | Sales revenue from cement and clinker products. | Direct sales with market-driven cement pricing. | Capacity expansion, regional cement demand, infrastructure development projects. | ACC Brand Cement, previously Sumangal |