In coal: any person or business entity requiring the supply and delivery of coal for its own use or utilization such as, but not limited to, power generation, cement, steel, chemical, canning, paper, rubber, garments, food and beverage, and other manufacturing industries [Section 2(2), DOE, Department Circular No. DC2025-09-0016, Rules and Regulations on the Handling, Transport, Storage, and Distribution of Coal]