For cement and fertilizers, yes (indirect emissions count); for iron & steel, aluminium and hydrogen the definitive regime currently counts direct + precursors, with indirect treatment defined in the implementing acts — check the current text for your CN code.
From our guide: Embedded Emissions — full context, charts and sources there.
Boilers, kilns, heat exchangers, valves and steam lines lose energy continuously. Inzonex makes patented (UK GB2508992.1) removable modular insulation — snap-fastened covers engineered per temperature tier, not generic off-the-shelf jackets: