40 Treatment of materials, namely, the recycling, transformation and destruction of scrap and waste materials and hazardous materials, namely, the sorting, grinding, homogenization and drying of scrap and waste materials and hazardous materials, and their transformation into fuels for its use in the cement manufacturing process, specifically, to feed cement kilns; technical advice on recycling, transformation and environmentally correct destruction of scrap metal and waste and hazardous waste, and its use in the cement manufacturing process