The document discusses Gujarat Ambuja Cement Limited (GACL) and its strategy to achieve cost leadership in the Indian cement industry. It details how GACL pioneered various cost cutting measures like modern plants, high automation, and use of substitutes to reduce energy costs. It also discusses GACL's logistics network including transportation via sea routes and inventory management. The document analyzes GACL's financial performance and capacity expansion plans to realize economies of scale.