The Cement Roofing sheets is to serve as backing for tile and is superior to paper- covered gypsum because of its water resistance nature. These are classified as water resistance as in not affected by water exposure. Cement Roofing sheets are mainly used as a sub -surface for tiling. It also manufactures veneer stone. It is also used in the production of mortar and concrete during the construction process. The cement screws are designed to attach hardback or equivalent fiber cement.