From the Super Mario Wiki
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Cement tubs first appear in Donkey Kong, where they are only found in the level 50m. They appear on multiple Conveyor Belts in the level, and if the player touches one, they lose a life. The only way to destroy a cement tub is by using a hammer.
Donkey Kong (Game Boy)
Cement tubs reappear in Donkey Kong for the Game Boy, where they appear in the remake of 50m, acting the same as they did in Donkey Kong.
Donkey Kong 64
Cement tubs reappear in Donkey Kong 64, where they appear in an arcade cabinet found in Frantic Factory that allows that player to play Donkey Kong, where they act the same as they did in Donkey Kong.