SP Refractories Ltd manufactures and supplies refractory materials, primarily focusing on refractory cement made from hydrated lime, calcined alumina, and other raw materials. The cement, known for its high thermal conductivity, strength, and heat resistance, is widely used in the steel and construction industries. The company procures clinkers externally, which are then crushed, blended, and packed into powder form at its manufacturing facility in Hingna, Nagpur, with an annual clinker manufacturing capacity of 4,000 MT and a crushing capacity of 6,000 MT.