Refinery is a place where raw materials are converted into the valuable substance by removing all the impurities like crude oil is converted into gasoline or petroleum products at the oil refinery. Uttar Pradesh – Mathura refinery, Indian Oil Corporation Limited. Located in Mathura, Uttar Pradesh is the sixth refinery of Indian Oil. It processes low sulphur crude from Bombay High and high sulphur crude from the Middle East. It also imported low sulphur crude from Nigeria. Bihar – Barauni refinery, Indian Oil Corporation Limited. It was built in collaboration with the Soviet Union in the Bihar state of India. Haryana – Panipat Refinery, Indian Oil Corporation Limited. It was set up in 1998 in the Baholi village of Panipat, Haryana. It is South East Asia’s largest integrated petrochemicals plants.